Finance Bill 2022: Committee Stage
Seanad Éireann — 2022-12-07
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Maria Byrne (FG), Agricultural Panel

I move recommendation No. 24:
In page 115, between lines 18 and 19, to insert the following:
“Report on VAT rates for e-books and audio-books65. The Minister shall within 3 months of the passing of this Act prepare and lay before both Houses of the Oireachtas a report on the application of the zero rate of VAT to—
(a) e-books, and(b) audio-books.”.
E-books and audio books were discussed on a previous occasion, as well as journals and newsworthy magazines such as The Economist , Business and Finance and the Phoenix . I ask that the Minister of State give consideration to a 0% VAT rate for them. We propose that there be a report on the VAT rate.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2022-12-07/debate/main
Retrieved: 2026-08-14T04:51:23+00:00
Sitting date: 2022-12-07