Oireachtas Joint and Select Committees

Wednesday, 16 November 2022

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Business of Select Committee

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I go back to the original intention the Minister announced on budget day, which was that news periodicals would qualify for zero-rate VAT. A 9% rate of VAT will apply to those news periodicals. What is the distinction between a weekly online newspaper - because it must be deemed to be a newspaper - and a news periodical? How can I tell the difference between them? What are the distinguishing criteria between a news periodical that is online and a newspaper that is solely online? As there are no written criteria, how do we distinguish between them?

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