Patrick O'Donovan (Limerick, Fine Gael)
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Question 68: To ask the Minister for Finance if VAT is applicable to promotional material (details supplied); and if he will make a statement on the matter. [13326/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In so far as the supply of printed matter is concerned, three different rates may apply. The general position is that books are zero-rated, newspapers and periodicals are subject to VAT at the 9% reduced rate and stationery and other printed matter are liable at the standard rate of 23%. The 9% reduced rate applies to newspapers and periodicals, including sectoral publications (sports, fashion, etc.), leaflets, holiday brochures, prospectuses, catalogues and maps.

It is not possible to inform the Deputy which VAT rate applies to all publications that are used for health promotional campaigns, as the VAT rate applicable depends on the type of printed matter concerned, for example books, periodicals, etc. I would, however, point out that the fact that the material is used for health promotion does not alter the VAT rate that applies to the printed material.