Asked by: Steve McCabe (Labour - Birmingham, Selly Oak)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent representations he has received on the fairness of the level of VAT on audiobooks.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The Chancellor regularly receives representations from stakeholders across a range of issues and keeps all taxes under review. In common with many goods and services, audiobooks are taxed at the standard rate in both physical and digital format and there are no current plans to change that.
Minutes and decisions Dec. 01 2023
Committee: Backbench Business CommitteeFound: 20 June 2023 Smokefree 2030 Target * Westminster Hall 0.25 32.5 51.75 (19.25) 15 June 2023 VAT
Mentions:
1: Patricia Gibson (SNP - North Ayrshire and Arran) recognition of the transformative importance of reading, physical and digital books are exempt from VAT - Speech Link
2: Penny Mordaunt (CON - Portsmouth North) Another Member raised the issue of sunscreen being seen as a luxury item and hence subject to VAT, even - Speech Link
Mentions:
1: Lord Howarth of Newport (Lab - Life peer) VAT at 5% on domestic gas and electricity use, like the freezing of fuel duty and the tax treatment of - Speech Link
2: Baroness Featherstone (LD - Life peer) The Association of Independent Festivals was disappointed that the reduction to 5% VAT on ticket sales - Speech Link
3: Lord Lee of Trafford (LD - Life peer) Minister made when he was Chancellor of the Exchequer to disallow overseas visitors from reclaiming VAT - Speech Link
Oral Evidence May. 16 2023
Inquiry: Proposals for backbench debatesFound: The application is on the subject of VAT on audiobooks.
Formal Minutes Oct. 26 2023
Committee: Backbench Business CommitteeFound: First and Protecting our Precious Green Belt • Karin Smyth: St Patrick’s Day • Amy Callaghan: VAT
Asked by: Steve McCabe (Labour - Birmingham, Selly Oak)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has made a recent assessment with Cabinet colleagues of the potential impact of audiobooks on increasing engagement with reading for people with disabilities and other underrepresented readers; and whether he plans to introduce a zero rating of VAT for audiobooks.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
An extension of the zero rate of VAT was introduced in May 2020 to provide consistency in approach between certain physical and digital publications. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.
Providing VAT relief for audiobooks would have a fiscal cost and should be viewed in the context of over £50 billion of other requests for relief from VAT that the Government has received since the EU referendum.
Although the Government keeps all taxes under review, there are no plans to change the rate of VAT on audiobooks.