Maria Byrne (Fine Gael) | Oireachtas source

I move recommendation No. 24:

In page 115, between lines 18 and 19, to insert the following: “Report on VAT rates for e-books and audio-books

65.The Minister shall within 3 months of the passing of this Act prepare and lay before both Houses of the Oireachtas a report on the application of the zero rate of VAT to—

(a) e-books, and

(b) audio-books.”.

E-books and audio books were discussed on a previous occasion, as well as journals and newsworthy magazines such as The Economist, Business and Financeand the Phoenix. I ask that the Minister of State give consideration to a 0% VAT rate for them. We propose that there be a report on the VAT rate.