DARRAGH O'BRIEN TD
  • HOME
  • About Darragh
  • News
  • Parliamentary Questions
    • Housing, Planning & Local Government PQ's
    • School PQs
    • Foreign Affairs PQS
    • Oral Questions
  • Newsletters
  • Videos
  • PHOTOS
  • FIANNA FAIL
  • CONTACT
  • DATA Protection Statement

Parliamentary Questions

DÁIL QUESTIONS addressed to the Minister for Finance (Deputy Michael Noonan)by Deputy Darragh O'Brien,for WRITTEN ANSWER on 12/07/2016  

13/7/2016

 
Questions 

 To ask the Minister for Finance his plans to abolish Value Added Tax on education books bought on e-readers; and if he will make a statement on the matter.

 To ask the Minister for Finance the amount of Value Added Taxs collected from the purchase of education books on e-readers; and if he will make a statement on the matter.

REPLY.
​
The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply. The VAT Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless there is a provision in the VAT Directive that permits a lower rate.  The EU VAT Directive does not make provision for a reduction in the VAT rate to e-books. 

Any changes to VAT rates outside of what is currently permitted by the EU VAT Directive must be negotiated at EU technical working groups and ultimately agreed by the EU Council of Finance Ministers. The EU Commission recently published an Action Plan on the future of VAT "Towards a single EU VAT Area - Time to decide", which sets out the Commission's pathway for modernising the VAT system and contains a proposal in 2016 to remove VAT obstacles to cross-border e-commerce including e-publications and in 2017 there is a proposal to look at VAT rate policy across the EU.

The Action Plan's proposals may offer Member States more flexibility in the future in determining VAT rates applicable to goods and services. This forum will provide an opportunity to discuss VAT rates applicable to goods and services including e-books as referred to by the Deputy. However, the Deputy will be aware that any proposed changes to the current EU VAT Directive would require unanimous agreement from all Member States.

The information furnished on VAT returns does not require the yield from specific transactions or products to be identified therefore, it is not possible to estimate the VAT yield for the product mentioned by the Deputy.





Comments are closed.
    Picture

    PQs

    All Parlamientary Questions I make and their answers can be viewed in this section

    Archives

    January 2020
    December 2019
    November 2019
    October 2019
    September 2019
    May 2019
    April 2019
    March 2019
    February 2019
    January 2019
    December 2018
    November 2018
    October 2018
    June 2018
    May 2018
    April 2018
    March 2018
    February 2018
    January 2018
    December 2017
    November 2017
    October 2017
    September 2017
    August 2017
    July 2017
    June 2017
    May 2017
    April 2017
    March 2017
    February 2017
    January 2017
    December 2016
    October 2016
    July 2016
    June 2016
    May 2016

    Categories

    All

    RSS Feed

Darragh O'Brien TD


Address

Darragh O'Brien TD
Leinster House
Kildare Street
Dublin 2

Telephone

T:  01-6183802

Email

For all constituency related queries please don’t hesitate to contact:
Email: [email protected]
Phone: 01-6183802
Postal Address: Dáil Éireann, Leinster House, Kildare Street, Dublin 2.

For all Department of Climate, Environment and Energy related queries please don't hesitate to contact:
Email: [email protected]
Phone: 01-6782000
Postal Address: Tom Johnson House, Haddington Road, Dublin 4, D04 K7X4.
Website: www.gov.ie/decc/

For  all Department of Transport related queries please don't hesitate to contact:
Email: [email protected]
Phone: 01-6041062
Postal Address: Department of Transport, Leeson Lane, Dublin 2, D02 TR60.
Website:
www.gov.ie/transport/
 




  • HOME
  • About Darragh
  • News
  • Parliamentary Questions
    • Housing, Planning & Local Government PQ's
    • School PQs
    • Foreign Affairs PQS
    • Oral Questions
  • Newsletters
  • Videos
  • PHOTOS
  • FIANNA FAIL
  • CONTACT
  • DATA Protection Statement