Written Question·Treasury·UIN 72285
Advertising: VAT
Tabled: 29 August 2025
Answered: 8 September 2025
Question
Callum Anderson
Labour — Buckingham and Bletchley
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.
Answer
Dan TomlinsonUK 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.