Written Answers. - VAT on Newspapers and Journals.

Mary O'Rourke

Ceist:

124 Mrs. O'Rourke asked the Minister for Finance the plans, if any, he has to reduce the rate of VAT on newspapers; if his attention has been drawn to the fact that the rate of VAT on resarch journals in Ireland is completely out of line at 21 per cent with those in other EU countries where the rate is 8 per cent on average. [16989/96]

I have no plans to reduce the VAT on newspapers. I am, of course, aware of the findings of the report of the Commission on the Newspaper Industry, which are currently being considered by an inter-departmental committee. Within the time available, it has not been possible to verify the comparison made by the Deputy in relation to research journals. However, I wish to point out to the Deputy that Irish Institutions purchasing these journals also benefit from the zero rating of books which is not generally available in other EU countries.