PARLIAMENTARY WRITTEN QUESTION
Audiobooks: VAT (24 March 2022)

To ask the Chancellor of the Exchequer, with reference to research from the National Literacy Trust and Audible on the impact on the mental health of adults of listening to audiobooks, if he will make it his policy to remove VAT on audiobooks to bring tax policy in line with the zero VAT on physical and ebooks.

Asked by:
Dame Siobhain McDonagh (Labour)

The extension of the zero rate of VAT to e-publications was 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 formats.

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 either digital or 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.

Answered by:
Lucy Frazer (Conservative)
1 April 2022