Last November the Treasury launched a consultation on the design and implementation of the Digital Services Tax announced in the 2018 Budget. The IAB has met with Treasury officials to discuss the proposal, which is for a revenue-based tax on companies that generate a certain amount from ‘user participation’ in the UK through provision of social media platforms, search engines or online marketplaces. We have responded to the consultation, stressing concerns that the proposed design of the tax could negatively impact the wider digital advertising industry.