There are calls for a reduction in the VAT rate on electronic school books to help parents save money on back to school costs.

The Irish Educational Publishers’ Association (IEPA) says the 23% rate means parents cannot get the full benefit of the cheaper books.

Over 1/3 of school books are now electronic which is a 3% increase on the 2009 figure.

The initial costs for parents are high because of the need for a tablet computer to read them on.

But e-books are supposedly cheaper in the long-term with costs down 20-35%.

However publishers say the 23% VAT rate on them means any savings for parents is cancelled out.

The IEPA is calling for a reduction in the VAT rate but the Finance Minister Michael Noonan has ruled that out blaming EU laws which require all digitised publications to be treated as a supply of service.