Jonathan O'Brien (Cork North Central, Sinn Fein)
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18. To ask the Minister for Finance his views on reducing VAT on school e-books in order to reduce back-to-school costs for parents. [37922/14]

Michael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In this regard, EU VAT law specifically provides that all digitised publications, including e-books, are treated as the supply of a service liable at the standard rate of VAT, which in Ireland is 23%.

While Ireland applies a zero VAT rate to printed books including atlases, children's picture, drawing and colouring books and books of music, by virtue of a derogation under the VAT Directive for such exceptional treatment, there is no option under EU VAT law to either exempt e-books from VAT or to apply the zero VAT rate or a reduced VAT rate to such products.  The different VAT treatment of printed books and e-books reflects the nature of these products, the latter being a richer product often providing content beyond simple text to include embedded digital music, software, film and internet links.