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Digital Services Tax


In April 2020 HM Revenue & Customs (HMRC) introduced the Digital Services Tax, a 2% tax on the revenues of search engines, social media platforms and online marketplaces which derive value from UK users.

The government expects to remove this tax when international reforms proposed by the Organisation for Economic Co-operation and Development (OECD) are agreed and passed into law.

The Committee will question senior officials at HMRC and HM Treasury on the design, implementation and administration of the Digital Services Tax and readiness to replace it with the OECD reforms. Questions include:


  • What the Digital Services Tax is and why it was introduced
  • How HMRC managed risks when implementing the Digital Services Tax
  • The lessons HMRC has learned from implementing the Digital Services Tax and how it intends to use them in implementing OECD reforms.

If you have evidence on any of these issues including the findings of the NAO report underlying this inquiry and call for evidence, please submit here by Sunday 27 November at 18:00. 

This inquiry is no longer accepting evidence

The deadline for submissions was Sunday 27 November 2022.

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Contact us

  • Email:
  • Phone: 020 7219 5776 (General enquiries). For all media enquiries please contact Jessica Bridges Palmer / 07917488489
  • Address: Public Accounts Committee, House of Commons, London, SW1A 0AA