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
Oct. 12 2020
Source Page: British Library Annual Report and Accounts 2019 to 2020Found: introduced by the Digital Economy Act 2017, PLR was extended to include remote loans of e-books and e-audiobooks
Oct. 12 2020
Source Page: British Library Annual Report and Accounts 2019 to 2020Found: introduced by the Digital Economy Act 2017, PLR was extended to include remote loans of e-books and e-audiobooks
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
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
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.
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.
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: 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.