Violet-Anne Wynne (Clare, Sinn Fein)
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132. To ask the Minister for Finance the estimated cost of extending the 9% VAT rate for hospitality and tourism-related services until 31 December 2023. [22453/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the estimated cost of extending the 9% VAT rate for hospitality and tourism related services beyond 1^stSeptember 2022 until 31^stDecember 2023 would be in the region of €500m. This estimate is based on the most recently available third-party consumption data and assumes no behavioural changes by consumers.

The estimated full-year cost of this measure is presented in the Revenue Ready Reckoner at the following link:

www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf

Catherine Connolly (Galway West, Independent)
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133. To ask the Minister for Finance if he will clarify the VAT rates payable in Ireland on books imported to Ireland from outside the EU; and if he will make a statement on the matter. [22508/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate from VAT. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%.  Within the EU Directive there is provision for derogations from the general rules which allow an individual Member State to continue certain historic tax treatments.

Ireland has historically had a derogation which allowed our continued application of the zero rate of VAT to the supply of printed books and booklets including atlases, children’s colouring and picture books, music books and annuals provided certain conditions are met. This rate now continues to apply under the new VAT rates in place since 6 April. The 9% reduced VAT rate applies to the supply of newspapers and periodicals including brochures, leaflets and similar printed matter.   Other printed matter is liable to VAT at the Standard rate of 23%. 

Goods which are imported from outside the EU are subject to VAT upon importation into the State.  The rate of VAT which applies to imports is the rate that would apply to the same goods within the State. 

Further information on VAT and printed matter can be found on the Revenue website.

Catherine Connolly (Galway West, Independent)
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134. To ask the Minister for Finance if he will clarify the customs duty rates payable in Ireland on books imported to Ireland from outside the EU; and if he will make a statement on the matter. [22509/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by the Revenue Commissioners that goods which are imported from outside the EU are subject to VAT and Customs Duty upon importation into the State.  The rate of VAT which applies to imports is the rate that would apply to the same goods within the State; thus the zero rate of VAT applies on the importation of printed books.  The rate of Customs Duty on printed books imported from third countries is also 0%.