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United Kingdom · Question · Written question

UIN 14837

Electronic Publishing: VAT

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

10 February 2020

Last action

13 February 2020 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

13 February 2020

Summary

To ask the Chancellor of the Exchequer, for what reasons the rate of VAT on e-publications is different from the rate for hard copy publications; and if he will make a statement.

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Timeline

  1. 10 February 2020

    Written question

    To ask the Chancellor of the Exchequer, for what reasons the rate of VAT on e-publications is different from the rate for hard copy publications; and if he will make a statement.

    Source: Commons

  2. 13 February 2020

    Answer

    Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated. Changes were made to EU legislation in December 2018 which gave Member States the option to apply a zero rate to e-publi...

    Source: Written answer

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