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

The Revenue will need to make an interpretation of the law. What is a periodical and what is a newspaper is not defined in VAT legislation. I have attempted to explain the difference. It may refer to the regularity of publication. It may refer to whether it is seen to be a newspaper or a magazine. I accept there is a change between this and what was contained in the budget day documentation. However, when we investigated whether it was possible to take out news periodicals and periodicals, I was informed it was not.