Enda Kenny (Mayo, Fine Gael)
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Question 85: To ask the Minister for Finance the schedule of VAT rates for the professional photography industry; if he is satisfied that all Departments and State agencies are aware of the range of the schedule and that this schedule is implemented in accordance with appropriate rates set out by the Revenue Commissioners; and if he will make a statement on the matter. [38979/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that commissioned photographic images, when supplied in the form of prints, slides and negatives, qualify for the 13.5% VAT rate, whereas the same images supplied on disc or via email are subject to the standard rate of 21%.

Responsibility for ensuring that the correct rate of VAT is charged on the provision of any goods or services lies with the supplier. Suppliers of photographic goods or services, or indeed any other goods or services, to a Government Department or State agency are obliged to charge the proper VAT rate.

Where a Government Department or State agency is supplied with photographic images from a supplier in another EU Member State at the zero-rate the Government Department or State agency must self-account for VAT at the correct rate. I have no reason to believe that Government Departments and State agencies are not aware of their obligations in this regard in circumstances when they are required to self-account.