Dáil Éireann Debate, Thursday - 25 June 2026
70. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he is aware that VAT is applicable to map manufacturers other than Ordnance Survey (details supplied) and that this is disadvantageous to private manufacturers; if he will review this position; and if he will make a statement on the matter. [46794/26]
View answerI am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they are exempt from VAT or fall within the categories of goods and services listed in Annex III of the EU VAT Directive, to which Member States are permitted to apply lower VAT rates subject to certain rules.
The Directive provides that the supply of certain books and periodicals, including maps and hydrographic or similar charts, fall within the list of supplies of goods to which Member States may apply reduced rates of VAT. On this basis, Ireland applies its reduced rate of VAT, currently 13.5 per cent, to the supply of printed maps and hydrographic or similar charts, and applies its second reduced rate of VAT, currently 9 per cent, to maps and hydrographic or similar charts that are supplied in electronic form.
In accordance with the Directive, generally activities engaged in by public bodies are outside the scope of VAT and they do not account for VAT on their supplies. However, where their activities consist of supplying goods or services that are in competition with similar supplies by taxable private sector entities, then public bodies are required to register and account for VAT on those services. In this way the legislation ensures that where a public body supplies maps in competition with taxable private sector entities, the public sector body is required to apply VAT to the maps. Ordnance Survey now comes within Tailte Éireann, and the body’s website shows that it charges VAT on maps it supplies - https://store.osi.ie/paper-products/city.html
