asked the Minister for Finance if he will remove VAT from all school textbooks.
Written Answers. - VAT on School Textbooks.
548.
School textbooks, like other books, are chargeable to VAT at the reduced rate of 15 per cent. Due to difficulty in many instances in distinguishing at point of sale between books for school purposes and other books it would be difficult to differentiate between them for tax purposes. I regret I am unable in present financial circumstances to remove VAT from school books or from books generally. Obligations of EEC membership involve constraints on the introduction of any new VAT zero-ratings.