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Tax Code

Dáil Éireann Debate, Tuesday - 1 May 2012

Tuesday, 1 May 2012

Ceisteanna (104, 105)

Stephen S. Donnelly

Ceist:

163 Deputy Stephen S. Donnelly asked the Minister for Finance if it is the case that electronic digital versions of school books, or e-textbooks, are subject to VAT at 23%; if so, if he has done any analysis on the reason for same and options for changing it, and if he will release this; and his views that e-textbooks should be exempted from VAT. [21539/12]

Amharc ar fhreagra

Stephen S. Donnelly

Ceist:

182 Deputy Stephen S. Donnelly asked the Minister for Finance if it is the case that electronic or digital versions of school books, or e-textbooks, are subject to VAT at 23%; if so, if he will consider exempting e-textbooks from VAT. [21540/12]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 163 and 182 together.

The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In Ireland the zero rate applies to printed books, including atlases, children's picture, drawing and colouring books and books of music. Under the EU VAT Directive, all digitised publications, regardless of their rate when printed (for example, a book liable at zero rate), are treated as the supply of a service liable at the standard 23% rate of VAT. E-books, online newspaper subscriptions and online information services purchased via download over the Internet are also considered the supply of services liable for VAT at the standard rate. There is no option under EU VAT law to exempt e-books from VAT.

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