Éamon Ó Cuív (Galway West, Fianna Fail)
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106. To ask the Minister for Education and Skills the discussions he has had with the Department of Finance regarding the removal of VAT from ebooks; and if he will make a statement on the matter. [25502/13]

Ruairi Quinn (Dublin South East, Labour)
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The rate of VAT charged on educational e-books is subject to the requirements of EU VAT law. Under the EU VAT Directive, electronic publications are treated as the supply of a service liable at the standard rate of VAT. There is no option under EU VAT law to exempt e-books from VAT or to apply a reduced rate to them.

This issue is of concern not only in Ireland but in a number of EU member states. The EU Commission published a white paper on the future of VAT with the objective of delivering a future VAT system tailored for the Single Market. The Commission also carried out an extensive consultation process. A summary report of the outcomes of the public consultation process is now available. It is worth noting that the report states that there was an almost unanimous call for equal treatment of printed books and e-books.

I have brought my concerns to the attention of the Minister for Finance in whose Department decisions on this matter will be made. I remain committed to the ICT in Schools Programme which must continue to adapt to take account of new technologies and opportunities to further integrate ICT in teaching and learning and the use of e-books is integral to this process.