Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The term "newspaper" is not defined in Irish or European VAT legislation. It is given an ordinary meaning, which is widely understood, as a publication that is published periodically to report on local, national and international news and current affairs.

I think the Deputy asked me about e-newspapers. That is not defined in Irish or European VAT legislation, but it is understood as a newspaper published in digital format. There is no requirement in the amendment that an e-newspaper must have a printed equivalent to benefit from the zero rate of VAT.