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.