The private copy levy compensates writers and artists for the losses suffered as a result of others making copies of their music and films for their private use. The compensation takes the form of a tax on blank CDs and DVDs and other electronic products with storage capacity.

Private copy levy: amounts

Private copy levy 2015-2018
Products and storage capacityLevy (excl. VAT)
CD-R€0.02
DVD€0.02
E-reader€0.70
External HDD drive€0.70
Portable audio/video player€1.40
HDD recorder€3.50
Smartphone/phone with MP3 capability€3.50
Tablet€3.50
Desktop PC/laptop/server/media centre€3.50
Set-top box with hard drive€3.50