§ Lord Walton of Detchantasked Her Majesty's Government:
Why it is that, while printed published books and journals are zero-rated for VAT, electronically published material is subject to VAT at the standard rate; and whether they have any intention of correcting this situation by zero-rating electronically published material. [HL3453]
§ Lord McIntosh of HaringeyUnder EU agreements, while the UK may retain those zero rates it already has, it is not possible to extend their scope nor to create new ones.