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Contents

Official guidance
Digital Services Tax Manual

DST14000 · Social Media

  • DST14200 · Overview
  • DST14300 · Intended Scope
  • DST14400 · Main Purpose of Promoting User Interaction
  • DST14500 · Indicators of when there is a Main Purpose of Promoting User Interaction
  • DST14600 · User Generated Content
  • DST14700 · Application to Online Games
  • DST14800 · Social Media Examples
  1. Social Media
  2. Social Media - Intended Scope

DST14300 | Social Media - Intended Scope

From HM Revenue & Customs · Digital Services Tax Manual

The social media service definition focuses on the characteristics of the online service rather than the type of online service. Whether a particular service is in scope or not depends on the facts and circumstances of that service. However, the following types of services will typically be covered by the social media definition.

  • Social networking sites

  • Professional networking sites

  • Micro-blogging platforms

  • Video or image sharing platforms

  • Online dating websites

  • Platforms that primarily exist to share user reviews

This is a non-exhaustive list. Services like online forums or some online games may also satisfy the definition, but this will be highly fact dependant for each service.

Again, this will depend on the extent and importance of interaction between users and user generated content to the online service.

The definition for a social media service is not intended to cover telecommunications networks or private communications platforms, for example email services.

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