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Gnáthamharc

Tax Code.

Dáil Éireann Debate, Tuesday - 23 March 2010

Tuesday, 23 March 2010

Ceisteanna (99, 100)

Sean Fleming

Ceist:

204 Deputy Seán Fleming asked the Minister for Finance the number of properties on a town basis that qualified under the town renewal and urban renewal property tax incentives schemes for each of the towns in County Laois; the cost to the Exchequer in relation to tax relief in each of these towns; and if he will make a statement on the matter. [12432/10]

Amharc ar fhreagra

Freagraí scríofa

I am informed by the Revenue Commissioners that the information provided in tax returns on the annual amounts of claims for the Town and Urban Renewal Schemes is not sufficiently detailed to provide a basis for deriving an estimate of cost to the Exchequer on a town by town basis. I am not therefore in a position to provide the information requested by the Deputy.

Richard Bruton

Ceist:

205 Deputy Richard Bruton asked the Minister for Finance his views on exempting e-books from VAT; and the discussion he has had with his EU colleagues on the taxation of this sector. [12439/10]

Amharc ar fhreagra

I am advised by the Revenue Commissioners that the supply of e-books is subject to VAT at the standard rate of 21% when sold by Irish based suppliers to consumers in Ireland or in any other EU Member State. The Irish rate applies also to sales of e-books into Ireland from suppliers outside the EU. However, when an Irish consumer purchases e-books from a supplier in another Member State the VAT rate is the applicable rate in the supplier's Member State.

EU Directive 2008/8/EC contains a provision that deals with the VAT treatment of the supply of electronic services supplied to consumers. It provides that, with effect from 1 January 2015, the place of taxation of these services will change to where the consumer resides. This means that VAT on electronic services including e-books will be chargeable in the consumer's Member State. All business-to-business sales of e-books are already taxed in the business customer's Member State.

Under EU VAT law, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. Consequently, it is not possible to exempt e-books from VAT.

Regarding discussions at EU level, the Deputy may be referring to the agreement of May 2009 regarding changes made to Annex III of the VAT Directive which lists certain goods and services to which Member States may optionally apply the reduced VAT rate, which in Ireland is 13.5%. This includes books in all physical forms but does not include books delivered electronically.

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