Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Fine. In terms of their online editions, the Bill proposes to provide for zero-rate VAT for newspapers, including digital editions. How will Sunday newspapers work in this regard? What is the difference between a weekly published newspaper and a weekly news periodical? Is it the paper it is printed on? What is the definition in VAT law? Let us consider, for example, Phoenixmagazine and the Sunday Independent. How is one deemed a periodical and one deemed a newspaper? Is it the material it is printed on?