197. Deputy Aengus Ó Snodaigh asked the Minister for Finance further to Parliamentary Question No. 161 of 17 October 2023, to name the third party sources used to cost the zero-rating of VAT on e-books and audiobooks in Budget 2024; to provide the third party's estimate for household expenditure used to calculate the €3 million cost figure; and to comment on the due diligence, if any, undertaken by his Department of the third party in question and its figures. [46355/23]

Summary

197. Deputy Aengus Ó Snodaigh asked the Minister for Finance further to Parliamentary Question No. 161 of 17 October 2023, to name the third party sources used to cost the zero-rating of VAT on e-books and audiobooks in Budget 2024; to provide the third party's estimate for household expenditure used to calculate the €3 million cost figure; and to comment on the due diligence, if any, undertaken by his Department of the third party in question and its figures. [46355/23]

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