Dáil Éireann Debate, Wednesday - 16 May 2012
79 Deputy Simon Harris asked the Minister for Finance if his attention has been drawn to an anomaly whereby hard copy textbooks are VAT free, however the same publications in ebook form are subject to VAT at a rate of 23%; if he will address this matter in view of the growing number of schools that are favouring electronic textbooks; and if he will make a statement on the matter. [24425/12]
Amharc ar fhreagraThe 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 apply the zero rate of VAT to e-books.
