Oireachtas Joint and Select Committees
Wednesday, 16 November 2022
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Business of Select Committee
Pearse 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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