Mar. 27 2021
Source Page: COVID-19 mental health and wellbeing recovery action planFound: It also provides distraction content, such as National Prison Radio podcasts, audiobooks and podcasts
Asked by: Claire Hanna (Social Democratic & Labour Party - Belfast South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will remove VAT on audio books in line with the removal of VAT on e-books and newspapers on 1 May.
Answered by Jesse Norman
The extension of the zero rate of VAT has been 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 format.
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 both digital and 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.
Written Evidence Sep. 17 2020
Inquiry: Tax after coronavirusFound: commercial networks; podcasts for brands, broadcasters and for self-publishing on major audio platforms; audiobooks
Written Evidence Sep. 08 2020
Inquiry: The impact of COVID-19 on education and children’s servicesFound: the Reading Tax on audiobooks:Earlier in the year, the government removed a tax discrepancy that saw VAT
Oral Evidence Nov. 20 2020
Inquiry: The impact of coronavirus on businesses and workersFound: measures that other sectors have benefited from: we have had no equivalent of Eat Out to Help Out, no VAT
Asked by: Baroness Rebuck (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the report by the National Literacy Trust Children, young people and audiobooks before and during lockdown, published in June, and its finding that listening to audiobooks can increase children's reading skills and emotional intelligence and wellbeing; and, in the light of these findings, what consideration they have given to exempting audio books from VAT.
Answered by Lord Agnew of Oulton
An extension of the zero rate of VAT has been introduced in order 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.
There are no current plans to extend the VAT zero rate to audiobooks. However, the Government keeps all taxes under review, including VAT.
Asked by: Virginia Crosbie (Conservative - Ynys Môn)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of adding audiobooks to the list of zero-rated electronic publications.
Answered by Jesse Norman
The extension of the zero rate of VAT has been introduced to provide consistency in 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 format.
In UK law, a book is deemed to be something that is read or looked at; this definition does not include audio content in either digital or physical form.
There are no current plans to extend the VAT zero rate to audiobooks. However, the Government keeps all taxes under review, including VAT.
Written Evidence Sep. 28 2020
Inquiry: Tax after coronavirusFound: impact of the outbreak on music venues, a new tax relief should ideally be combined with an extension of VAT
Asked by: Lord Lexden (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what plans they have to remove the application of VAT to sales of audiobooks.
Answered by Lord Agnew of Oulton
An extension of the zero rate of VAT has been introduced 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.
There are no current plans to extend the VAT zero rate to audiobooks. However, the Government keeps all taxes under review, including VAT.
Asked by: Marion Fellows (Scottish National Party - Motherwell and Wishaw)
Question to the Department for Digital, Culture, Media & Sport:
To ask the Secretary of State for Digital, Culture, Media and Sport, what recent representations she has made to HM Treasury on VAT on audiobooks; and if he will make a statement.
Answered by Caroline Dinenage
The government recognises the value of publishing as one of the UK's most successful industries. In addition to £330Bn of guarantees announced by the Chancellor which have included grants, loans, and the Job Retention Scheme, zero rate of VAT on e-publications was brought forward from December. The extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications. Audiobooks, however, are already taxed consistently at the standard rate in both physical and digital format. The government keeps all taxes under review, including VAT.