Consultation outcome

Digital services tax: consultation

This consultation has concluded

Download the full outcome

Digital services tax: response to the consultation

Detail of outcome

This document summarises responses to the consultation, the government’s response to points raised and next steps.

Following this consultation, the government has published draft legislation, explanatory notes and a tax information and impact note (TIIN).

Original consultation

Summary

Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.

This consultation ran from
to

Consultation description

The government has announced that it will introduce a new Digital Services Tax in April 2020. This is designed as an interim response, pending global reform, to the challenges that digital businesses create for the international corporate tax system, as set out in the government’s previous position papers. The government is consulting on the detailed design and implementation of that tax ahead of its inclusion in the 2019-20 Finance Bill.

The consultation runs until 28 February 2019.

Documents

Digital Services Tax: consultation

Published 7 November 2018
Last updated 11 July 2019 + show all updates
  1. Response document published.

  2. Updated with revised PDF.

  3. First published.