DST16200 - Search Engines - Overview
Digital Services Tax (DST) is charged on the revenues received in connection with specified digital services activities. The following are digital services activities for the purposes of DST:
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a social media service
- an internet search engine
- an online marketplace
A group will be within the scope of DST if it provides one or more of the three digital services activities.
The legislation does not define an internet search engine. Therefore the meaning is taken from the ordinary understanding of an internet search engine.
This can broadly be described as an online service whose core purpose is to allow users to search for webpages or information across the internet. The search engine will allow users to enter a search query, for instance key terms, which the search engine will then use to find webpages or information which is related to that input. The search results will usually be presented as a list of links or other information ordered by the result’s relevance or closeness to the original query.
The legislation confirms that a facility on a website which allows a user to search the material on that website is not an internet search engine and will not be in scope of the DST (assuming the other definitions do not apply). This is explained in DST16400.