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Digital services tax (DST) is a 2% tax on the revenues of digital services activities which derive value from UK users when the group's worldwide revenues from these digital activities are more than £500m and more than £25m of these revenues are derived from UK users. There are three kinds of activity which meet the definition of digital services activity¹. The three activities are:

1. Ìý

   •ÌýÌýÌýÌý a social media service

2. Ìý

   •ÌýÌýÌýÌý an internet search engine

3. Ìý

   •ÌýÌýÌýÌý an online marketplace

Where a business has an online advertising service which derives significant benefits from the association with any of the activities above (with revenues split between different types of digital services activity where there is more than one), these associated online advertising services are also taken to be included in the definitions. Provision of online advertising on a standalone basis is not a digital services activity².

Each of a business's online