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Written Question
Audiobooks: VAT
Tuesday 16th April 2024

Asked by: Mike Penning (Conservative - Hemel Hempstead)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the compatibility of the (a) Government’s policy on charging VAT on audiobooks and (b) provisions of the Equality Act 2010 on people (i) with dyslexia, (ii) with sight loss or impairment and (iii) who are unable to hold books.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities


However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would benefit consumers, including those with disabilities.

The government does not currently have any plans to change the VAT treatment of audiobooks.


Written Question
Audiobooks: VAT
Thursday 28th March 2024

Asked by: Mike Penning (Conservative - Hemel Hempstead)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made representations to the Minister for Women and Equalities in support of a 0% VAT rate on audiobooks to prevent discrimination against people with (a) dyslexia, (b) sight (i) loss and (ii) impairment and (c) disabilities preventing them from holding a physical book.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.

Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.


Written Question
Audiobooks: VAT
Thursday 28th March 2024

Asked by: Mike Penning (Conservative - Hemel Hempstead)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of charging VAT on (a) academic and (b) other educational audiobooks on access to education for people with (i) dyslexia, (ii) sight loss and (iii) impairment who cannot hold books.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.

Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.


Early Day Motion
VAT on audiobooks (32 Signatures)
15 Nov 2023
Tabled by: Mike Penning (Conservative - Hemel Hempstead)
That this House recognises that audio books, now popular and widely available across all genres, from business to academic, from historical to self help, are a lifeline for many people with sight loss, visual impairment, dyslexia or other reading disabilities; agrees that audio books offer unique opportunities for visually-impaired and …
Parliamentary Research
VAT on audiobooks - CDP-2023-0123
May. 31 2023

Found: VAT on audiobooks


Commons Chamber
Finance Bill
Committee of the whole House - Wed 10 Jan 2024
HM Treasury

Mentions:
1: None VAT operates in real time, with VAT invoices and the associated money being passed between businesses - Speech Link
2: Mike Penning (Con - Hemel Hempstead) , but the Treasury apply VAT at 5% to audiobooks. - Speech Link


Deposited Papers

Jul. 13 2023

Source Page: Letter dated 10/07/2023 from Victoria Atkins MP to Marion Fellows MP regarding the cost of zero-rating the supply of all audiobooks, as discussed during the Westminster Hall debate on VAT on Audiobooks. 1p.
Document: FST_letter_to_Marion_Fellows_MP-Audiobooks.pdf (PDF)

Found: 2023 from Victoria Atkins MP to Marion Fellows MP regarding the cost of zero-rating the supply of all audiobooks


Westminster Hall
BACKBENCH BUSINESS - Thu 15 Jun 2023
HM Treasury

Mentions:
1: Mike Penning (CON - Hemel Hempstead) Take an obvious example: a local authority that wanted to sell audiobooks would have to charge VAT—in - Speech Link
2: Marion Fellows (SNP - Motherwell and Wishaw) Reducing VAT on audiobooks is essential to ensure that young people especially listen to books.I want - Speech Link
3: James Murray (LAB - Ealing North) this debate concerns VAT on audiobooks in particular, there is a wider context. - Speech Link


Commons Chamber
Oral Answers to Questions - Mon 29 Apr 2024
Department for Education

Mentions:
1: Tom Hunt (Con - Ipswich) She was concerned about any proposal to put VAT on school fees—she feels all this will do is put up school - Speech Link
2: David Johnston (Con - Wantage) obsession with private schools means that it will even charge children in an independent special school 20% VAT - Speech Link
3: Alexander Stafford (Con - Rother Valley) What is the Department doing to improve access to books and audiobooks in particular, as well as other - Speech Link


Commons Chamber
Business of the House - Thu 09 May 2024
Leader of the House

Mentions:
1: Mike Penning (Con - Hemel Hempstead) raised with her before the discrimination against people who are visually impaired, who have to pay VAT - Speech Link