Averil Power (Fianna Fail) | Oireachtas source

There is no VAT on printed textbooks but a rate of 23% applies to e-books, which reflects the fact that at the time that the VAT rules and rates were agreed, both here and at EU level, there was no such thing as an e-book. It is time for the entire VAT system to be reviewed. This issue has been raised repeatedly in this and the other House. I am a member of the Oireachtas Committee on Education and Social Protection and we regularly discuss school costs, particularly the high cost of school books. Many schools are trying to reduce such costs for parents by moving to greater use of e-books but they are often more expensive than the standard text books because of the rate of VAT on them. Any time we raise this issue with the Government we are told that Ireland is tied into the EU regime in this regard, which is true. However, we must challenge that regime and ask for the VAT rules to be reformed. Are we pushing at EU level to have the VAT rules reviewed? It is beyond time that it was done, right across the European Union. I ask the Minister of State to work on that issue, either in his current capacity or indeed, in any future role he takes up which might be more relevant.