Eoghan Murphy (Dublin South East, Fine Gael)
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Question 47: To ask the Minister for Finance if he will consider the possibility of introducing a tax free weekend in either August or September of each year to be applied solely to personal computers and related products to assist students in purchasing the necessary equipment for the coming academic year. [7355/12]

Michael Noonan (Limerick City, Fine Gael)
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VAT is governed by the EU VAT Directive, with which Irish VAT law must comply. The VAT Directive provides that the supply of goods and services by taxable persons is subject to VAT, unless specifically exempted under its terms. The terms of the Directive do not provide for the non-application of VAT to supplies for specific periods and as such it is not possible to provide for a scheme of the kind proposed.