Dáil Éireann Debate, Wednesday - 18 October 2023
116. Deputy Kathleen Funchion asked the Minister for Finance if Budget 2024 reduced the VAT rate for print maps or eMaps to 0% given that the VAT rate on eBooks and audio books was reduced to 0%; and if he will make a statement on the matter. [45750/23]
View answerThe Deputy should note that no decision was made in Budget 2024 to reduce the VAT rate on print maps or electronic maps to 0%.
As the Deputy may be aware, the temporary VAT rate of 9% introduced in July 2011 and again in November 2020 for the tourism and hospitality sectors included certain printed matter such as brochures, maps, and programmes. Consequently, when this VAT rate reverted to the 13.5% rate from 1 September 2023, it also changed the VAT rates on maps in printed form to this higher rate.
A 9% VAT rate has applied on a permanent basis to all electronic publications, including electronic maps, from 1 January 2019.
