European Parliament 23 February 2012, Written question E-002156/12 Nessa Childers (S&D) to the Commission. VAT rates for archivists, archival firms and genealogists

Question for written answer E-002156/12 to the Commission Nessa Childers (S&D) (23 February 2012) Subject: VAT rates for archivists, archival firms and genealogists The value added tax (VAT) rates in Ireland have recently changed, with the ‘lower’ band of VAT — reserved for ‘labour-intensive work’ — reduced from 13.5 % to 12 %, and the ‘higher’ band of VAT increased from 21 % to 23 %.