Advertising: VAT
The question
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the adequacy of VAT treatment rules in the digital advertising market for UK-based small businesses.
Answered by Dan Tomlinson
UK VAT is charged on the domestic and cross-border supply of digital advertising services to UK businesses. The Government keeps the application and adequacy of the UK’s VAT regime under regular review.
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