Róisín Shortall (Dublin North West, Independent)
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63. To ask the Minister for Finance the expected increase in VAT yield in 2015, 2016 and 2017 from the changes in the VAT treatment of electronic services. [4263/15]

Michael Noonan (Limerick City, Fine Gael)
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It is estimated that the place of supply changes will lead to a net gain to Ireland in VAT revenues of €100m in 2015 and 2016, €125m in 2017 and 2018 and €150m in 2019 and subsequent years.  The VAT estimate is graduated over four years because it was agreed at EU level during negotiations on the place of supply changes to include transitional measures.  The agreed transition provides that member states can retain 30% of the VAT revenues on outward supplies of electronic services in 2015 and 2016; 15% of revenues in 2017 and 2018, after which the full VAT revenue will accrue to the consumer's member state.