asked the Minister for Finance what criteria are applied by the Revenue Commissioners in deciding whether or not a periodical is purely educational, and therefore exempt from taxation; if he will give the reasons why the periodical Animals has been made subject to taxation; and whether, in view of the educational nature of this periodical and of the fact that it contains no advertisement material, he will take steps to have it exempted from taxation.
Ceisteanna—Questions. Oral Answers. - Duty on Periodicals.
27.
I understand that for the purposes of the exemption from the customs duty for educational periodicals the Revenue Commissioners are prepared to consider, on its merits, any evidence an importer can put forward which goes to show that a periodical is an educational publication, in the sense of pertaining to formal education as conducted at a school or university. In the absence of any evidence to this effect, the periodical mentioned in the question has not been exempted from duty. The fact that it contains no advertising matter is not a determining factor.
The administration of this exemption rests entirely with the Commissioners and I have no function in the matter.