Jonathan O'Brien (Cork North Central, Sinn Fein)
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147. To ask the Minister for Finance the cost of allowing parents to claim back the value of VAT charged on school ebooks. [20033/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the amount of VAT collected from the supply of school ebooks is not separately identifiable from the supply of other goods or services as businesses are obliged to calculate and return VAT by reference to their entire taxable supplies. As such, the Commissioners are unable to estimate the cost of such a scheme.