Digital Services Tax: Artificial Intelligence
2026-05-31 · Treasury · 5717 · Official question
Question
To ask the Chancellor of the Exchequer, what consideration her Department has given to the potential merits of expanding the scope of the Digital Services Tax to include AI companies and products.
Answer
The Digital Services Tax (DST) is a 2 per cent tax to ensure that providers of search engines, social media platforms, and online marketplaces pay UK tax on digital services that reflects the value they derive from UK user-related activities. The DST rais...