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Written Question
Audiobooks: VAT
Wednesday 16th November 2022

Asked by: Steve McCabe (Labour - Birmingham, Selly Oak)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, 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.


Written Question
Audiobooks: VAT
Wednesday 16th November 2022

Asked by: Steve McCabe (Labour - Birmingham, Selly Oak)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits for equality for people who are visually impaired of removing of VAT on 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.


Select Committee
Music Publishers Association, and The Ivors Academy

Oral Evidence Dec. 12 2023

Committee: Culture, Media and Sport Committee (Department: Department for Digital, Culture, Media & Sport)

Found: the subscription service —which has more music than ever, and additional services, whether that is audiobooks


Select Committee
Professor David Hesmondhalgh, Merck Mercuriadis, Nile Rodgers, and Dr Hyojung Sun

Oral Evidence Dec. 12 2023

Committee: Culture, Media and Sport Committee (Department: Department for Digital, Culture, Media & Sport)

Found: the subscription service —which has more music than ever, and additional services, whether that is audiobooks


Written Question
Audiobooks: VAT Zero Rating
Thursday 7th July 2022

Asked by: Peter Gibson (Conservative - Darlington)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will introduce a zero rating of VAT for all audiobooks.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

At March Budget 2020 the Government announced the introduction of a zero rate of VAT on certain e-publications (including e-books) to support literacy and reading in all its forms and make it clear that e-books, e-newspapers, e-magazines, and academic e-journals are entitled to the same VAT treatment as their physical counterparts.

The extension of the zero rate of VAT to e-publications was introduced to provide consistency of approach between certain physical and digital publications. Audiobooks are already taxed consistently at the standard rate in both physical and digital formats.

The Government keeps all taxes under review, including VAT, but there are no current plans to extend the VAT zero rate to audiobooks.


Written Question
Audiobooks: VAT
Wednesday 18th May 2022

Asked by: Peter Gibson (Conservative - Darlington)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to remove VAT on audiobooks to bring tax policy in line with the zero VAT rate on physical and ebooks.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

At March Budget 2020, the Government announced the introduction of a zero rate of VAT on certain e-publications, including e-books, to support literacy and reading in all its forms and make it clear that e-books, e-newspapers, e-magazines, and academic e-journals are entitled to the same VAT treatment as their physical counterparts.

The extension of the zero rate of VAT to e-publications was introduced to provide consistency of approach between certain physical and digital publications, to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital formats.

The Government keeps all taxes under review, including VAT, but there are no current plans to extend the VAT zero rate to audiobooks.


Deposited Papers
Department for Digital, Culture, Media & Sport

Jun. 21 2023

Source Page: Creative industries sector vision: A joint plan to drive growth, build talent and develop skills. 60p.
Document: Creative.pdf (PDF)

Found: Statista, Etsy Thrives Amid Pandemic – And It’s Not Just Masks (2020); Nielsen, Prime Time for Audiobooks


Written Question
Audiobooks and Electronic Publishing: VAT
Tuesday 26th April 2022

Asked by: Matthew Offord (Conservative - Hendon)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of removing VAT on the sale of ebooks and audiobooks.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

At March Budget 2020, the Government announced the introduction of a zero rate of VAT on certain e-publications, including e-books, to support literacy and reading in all its forms and make it clear that e-books, e-newspapers, e-magazines, and academic e-journals are entitled to the same VAT treatment as their physical counterparts.

The extension of the zero rate of VAT to e-publications was introduced to provide consistency of approach between certain physical and digital publications, to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital formats.

In UK law, a book is deemed to be something that is read or looked at, a definition that does not include audio content in either digital or physical form.

The Government keeps all taxes under review, including VAT, but there are no current plans to extend the VAT zero rate to audiobooks.


Departmental Publication (Policy paper)
Department for Digital, Culture, Media & Sport

Jun. 14 2023

Source Page: Creative industries sector vision
Document: Creative industries sector vision: a joint plan to drive growth, build talent and develop skills (PDF)

Found: Statista, Etsy Thrives Amid Pandemic – And It’s Not Just Masks (2020); Nielsen, Prime Time for Audiobooks


Select Committee
2nd Report - At risk: our creative future

Report Jan. 17 2023

Inquiry: A creative future
Inquiry Status: Closed
Committee: Communications and Digital Committee

Found: extras can now be computer generated, for example.94 In January 2023, Apple announced a catalogue of audiobooks