Finance (No. 2) Bill 2023: Committee Stage
Seanad Éireann — 2023-12-05
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Regina Doherty (FG), Nominated by the Taoiseach

I move recommendation No. 24:
In page 119, between lines 29 and 30, to insert the following:
“(2) The Minister shall, within 6 months of the passing of this Act, prepare and lay before the Houses of the Oireachtas a report on the impact of this section.”.
This recommendation seeks a report on the operation of the section of the finance Bill, which reduced the VAT rate on audiobooks and ebooks to 0%. While this is a most welcome measure, clarification is needed on who will benefit most from it. The main organisations in the audiobook sector, for example, are major multinationals and we would like to know how we can ensure that this measure helps booksellers locally, writers, voice actors, etc., as well as consumers.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2023-12-05/debate/main
Retrieved: 2026-08-14T04:52:29+00:00
Sitting date: 2023-12-05