Pearse Doherty (Donegal South West, Sinn Fein)
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243. To ask the Minister for Finance if it is legally possible to charge a different, higher VAT rate for goods bought online; and if he will make a statement on the matter. [4528/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that in general the VAT Directive does not permit Member States to have a rate of VAT that is higher for goods sold online than for the same goods sold in a high street shop. There may be circumstances where differential rates apply to similar supplies; these arise where the on-line supply constitutes the supply of a service and the high street equivalent is a supply of goods. For example, eBooks, like other electronic services, are liable to VAT at the standard rate, while books are liable at the zero rate.