Dáil Éireann Debate, Tuesday - 26 May 2026
485. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance his views on the application of a 0% VAT rate to laptops and tablets required for educational purposes, specifically and uniquely programmed for same (details supplied); if he has engaged with the European Commission regarding the possibility of same; and if he will make a statement on the matter. [40227/26]
View answerAs previously outlined in my response to the Deputy on 19 May, in response to parliamentary question 406, the EU VAT Directive, which Irish VAT law must comply, generally holds that all goods and services are liable for VAT at the standard rate for which Member States of the EU must set at a minimum of 15%.
If a good or service is included in a list of categories of goods and services under Annex III of the Directive, a reduced or zero rate may be applied. The supply of laptops and tablets are not included under Annex III and therefore cannot be charged below the standard rate.
The VAT Directive does provide for an exemption for, inter alia, the provision of children's or young people's education, school or university education, vocational training or retraining, However this exemption cannot be applied to the supply of laptops and tablets for educational purposes.
Any changes to the VAT Directive would require an amendment to be proposed by the European Commission which would then have to be agreed unanimously by all EU Member States. The last change to Annex III of the Directive was in 2022 and was the result of four years of negotiations. No further changes to VAT rates are anticipated at this time.
