Dáil Éireann Debate, Tuesday - 12 June 2012
264 Deputy Ann Phelan asked the Minister for Education and Skills his views on the introduction of pilot schemes within schools for the use of Android tablets as an alternative to traditional books (details supplied); and if he will make a statement on the matter. [28159/12]
Amharc ar fhreagraMy Department is aware of a number of pilot schemes in schools involving the use of individual student devices and the e-books. This is a welcome innovation and demonstrates the commitment of schools to the full integration of ICT in teaching and learning. The use of individual student devices and the availability of e-books is part of the emerging technologies which help to create the environment which enables all students to become confident and self-directed learners. Student devices in tandem with e-books provide greater opportunities for more active and personalised learning.
In relation to the VAT rate charged on the purchase of e-books, I am advised that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The general position is that school books are zero-rated. The zero rate applies to printed books. All digitised publications are treated as the supply of a service liable at the standard rate of VAT. The EU position is that digital information services are not the direct equivalent of traditional printed products, including books. Even where the content is similar, the additional functionality (e.g. search facilities, hyperlinks, archives, etc.) associated with electronic content produces a fundamentally different product.
