Dáil Éireann Debate, Thursday - 9 March 2023
190. Deputy Paul Kehoe asked the Minister for Finance the reason VAT is charged on eBooks for use in schools, when no VAT is charged on school books; if this VAT can be removed or if parents can be facilitated to claim this VAT back; and if he will make a statement on the matter. [12052/23]
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 general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT. Currently, Ireland has two reduced rates of 13.5% and 9%.
Ireland applies the zero rate of VAT to the supply of printed books, including schoolbooks and the 9% reduced VAT rate applies to the supply of electronic publications, including electronic schoolbooks.
Regarding the VAT paid on electronic schoolbooks there is no scope under the Directive for customers to claim a refund.
