Joe Sherlock
Ceist:10 Mr. Sherlock asked the Minister for Finance if he will exempt school books and school equipment from VAT; and if he will make a statement on the matter.
Ceisteanna — Questions. Oral Answers. - VAT Exemption.
School books, in common with books generally, are in fact zero rated for VAT. School equipment, much of which has an application outside the immediate educational sphere, is liable at the standard rate of 23 per cent which applies to the bulk of goods. The rate was reduced from 25 per cent in my recent budget. Under EC law I have no authority to exempt such equipment from VAT.
In the course of his reply the Minister referred to VAT on equipment but my question referred to VAT on school books. A study of the book lists will show that the average cost for on school books in primary schools is £30 and that it is in the region of £50 in secondary schools. Will the Minister agree that because of that there is a good case for exempting school books from VAT? Will he agree to consider exempting them from VAT? Is the Minister aware that many people must apply for supplementary welfare——
The Deputy has made his point adequately.
My appeal to the Minister is to exempt school books from VAT.
I agree that it is desirable to have school books as cheap as possible for the parents who must buy them. I must tell the Deputy that it is not legally possible to exempt equipment. School books are already zero rated.