Kevin Humphreys (Dublin South East, Labour)
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Question 130: To ask the Minister for Finance the charges, duties or taxes that are applied to UK publications such as newspapers, magazines or periodicals on sale here; and if he will make a statement on the matter. [2009/12]

Michael Noonan (Limerick City, Fine Gael)
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1I am advised by the Revenue Commissioners that the supply of printed material, including UK publications, is liable to VAT. The general position is that books are zero-rated, newspapers and periodicals are subject to VAT at the reduced rate (currently 9%) and stationery and other printed material are liable at the standard rate (currently 23%).