Parliamentary Search

Written question asked by Tom Blenkinsop (Labour) on Wednesday, 14 December 2011, in the House of Commons. It was due for an answer on Monday, 19 December 2011. It was answered by David Gauke (Conservative) on Tuesday, 20 December 2011 on behalf of the Treasury.

VAT: Electronic Publishing

Question
To ask the Chancellor of the Exchequer pursuant to the answer of 12 December 2011, Official Report, column 539W, on VAT: electronic publishing, if he will consider implementing a measure similar to that in France for the reduction of VAT on unenriched e-books.
Answer

Under EU law, VAT on electronic books must be charged at the standard rate. A reduced rate cannot be applied to digital or electronic supplies, or supplies of text via the internet, as they are classed as supplies of services rather than physical goods. There is therefore no scope in the principal VAT directive to apply a reduced rate on e-books.

Secondary information

Type
Written question
Reference
87479; 537 c1159-60W
Session
2010-12
Related items
VAT: Electronic Publishing
Monday, 12 December 2011
Written questions
House of Commons
Subjects
Electronic publishing VAT
Link
View this Written question on www.publications.parliament.uk