Regina Doherty (Fine Gael) | Oireachtas source

I move recommendation No. 24:

In page 119, between lines 29 and 30, to insert the following: “(2) The Minister shall, within 6 months of the passing of this Act, prepare and lay before the Houses of the Oireachtas a report on the impact of this section.”.

This recommendation seeks a report on the operation of the section of the finance Bill, which reduced the VAT rate on audiobooks and e-books to 0%. While this is a most welcome measure, clarification is needed on who will benefit most from it. The main organisations in the audiobook sector, for example, are major multinationals and we would like to know how we can ensure that this measure helps booksellers locally, writers, voice actors, etc., as well as consumers.