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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.


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


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


Select Committee
Session 2022-23 List of Subjects Debated

Minutes and decisions Dec. 01 2023

Committee: Backbench Business Committee

Found: 20 June 2023 Smokefree 2030 Target * Westminster Hall 0.25 32.5 51.75 (19.25) 15 June 2023 VAT


Lords Chamber
Autumn Statement 2023 - Wed 29 Nov 2023
HM Treasury

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


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 …
Select Committee
Session 2022-23 Formal Minutes

Formal Minutes Oct. 26 2023

Committee: Backbench Business Committee

Found: First and Protecting our Precious Green Belt • Karin Smyth: St Patrick’s Day • Amy Callaghan: VAT