Stephen Donnelly (Wicklow, Independent)
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Question 163: To ask the Minister for Finance if it is the case that electronic digital versions of school books, or e-textbooks, are subject to VAT at 23%; if so, if he has done any analysis on the reason for same and options for changing it, and if he will release this; and his views that e-textbooks should be exempted from VAT. [21539/12]

Stephen Donnelly (Wicklow, Independent)
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Question 182: To ask the Minister for Finance if it is the case that electronic or digital versions of school books, or e-textbooks, are subject to VAT at 23%; if so, if he will consider exempting e-textbooks from VAT. [21540/12]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 163 and 182 together.

The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In Ireland the zero rate applies to printed books, including atlases, children's picture, drawing and colouring books and books of music. Under the EU VAT Directive, all digitised publications, regardless of their rate when printed (for example, a book liable at zero rate), are treated as the supply of a service liable at the standard 23% rate of VAT. E-books, online newspaper subscriptions and online information services purchased via download over the Internet are also considered the supply of services liable for VAT at the standard rate. There is no option under EU VAT law to exempt e-books from VAT.