Dáil Éireann Debate, Tuesday - 19 May 2026
534. Deputy Shane Moynihan asked the Minister for Education and Youth her views on the application of a 0% VAT rate to laptops and tablets required for educational purposes; if she has engaged with the Minister for Finance and/or the European Commission regarding the possibility of same; and if she will make a statement on the matter. [37610/26]
View answerThe department's strategy on ICT in schools, the Digital Strategy for Schools to 2027, does not mandate or prescribe the use of any particular devices or technologies in teaching and learning. The Strategy is concerned with the deeper embedding of digital technologies in education, to develop digital literacy and competency, critical thinking, and enhance collaborative learning. It is not merely about replacing physical textbooks and resources with digital versions accessed via a digital device.
Department guidance states that schools should support equitable access to ICT for all students and may provide devices on loan to students (via loan schemes) where required. Schools are also advised to consult with parents and the wider school community when developing technology policies that may involve costs for families
Decisions regarding the use and deployment of digital technology in schools is a matter for the Board of Management of each school in the context of their digital learning planning. Schools are advised to consult with members of the school community including parents when planning for the introduction of digital technologies including devices with cost and other implications been fully considered by the Boards of Managements before a decision is made.
The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In this regard, computers (hardware) are classified as goods, subject to the standard rate of VAT, which is 23%. This rate applies to the sale of computer hardware, including V.D.U.s, disk drives, printers, and modems. Value Added Tax (VAT) is a tax which is payable on the supply or importation of goods and on the supply of services within the territory of the Member States of the European Union (EU). The tax, in all cases, is ultimately payable by the final consumer of the good or service with each party in the chain of supply that is (manufacturer, wholesaler and retailer) acting as a VAT collector.
As the deputy is aware, any proposed application of (VAT) rates, including the application of a 0% VAT rate to laptops and tablets required for educational purposes, is governed by both domestic legislation and the EU VAT Directive, responsibility for VAT and how it is applied in this state, does not fall under the remit of this department.
My department is focused on the challenges faced by schools, educators and parents in relation to costs of digital technology, including tablets, and my Department continues to work to help support schools and families meet these costs.
A number of measures are in place to support educators and parents, as part of my department’s ongoing commitment to reduce financial pressure on families and ensure every student is supported to succeed. This includes an instruction from my department to schools to consult with parents and their school community on the issue of ensuring costs are reasonable for parents, and how to avoid costs acting as a barrier - wherever possible, generic rather than branded items should be specified (e.g. uniform, clothing, IT tablets, sports equipment etc.). Schools should also provide a full list of required items, with guidance on best-value options. Circular 32/2017 sets out the measures to be adopted by schools to reduce the cost of school uniforms and other
Additionally, under the Digital Strategy for Schools to 2027, some €200 million has been committed through the National Development Plan for school ICT, with around €170 million already allocated to schools. The most recent tranche of the ICT Grant €35 million which issued to schools in January 2026. Funding is provided through annual ICT grants based on a flat-rate per school and a per-student amount, and must be used for ICT infrastructure, including networks, classroom technology, software and shared student devices. To provide certainty for schools, the ICT grant payment timeline has been standardised, with payments now scheduled for the December/January period each year.
