Michael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is subject to EU VAT law, primarily Council Directive 2006/112/EC, with which Irish VAT law must comply.  In accordance with the Directive, Irish legislation applies the standard rate 23% of VAT to audio books.

There are no VAT exemptions for audio books; however, there is a VAT Refund Order in place (Refund Order (No.15) 1981) which provides for the refund of VAT on goods purchased for the use of disabled persons suffering a specified degree of disablement. An application can be made to Revenue under this Refund Order for the refund of VAT incurred on audio books which are for the use of blind persons.