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Written question asked by Baroness Rebuck (Labour) on Tuesday, 14 July 2020, in the House of Lords. It was due for an answer on Tuesday, 28 July 2020. It was answered by Lord Agnew of Oulton (Conservative) on Wednesday, 22 July 2020 on behalf of the Treasury.


Audiobooks: VAT

Question

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.

Answer

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.


Secondary information

Type
Written question
Reference
HL6860
Session
2019-21
Subjects
Children VAT Audiobooks
Link
View this Written question on www.parliament.uk