VAT Rates - effective 1 December 2011

Customer Located in: Gift Destinations Corporate Individual         Ireland Ireland and EU 21% 21% Ireland Outside EU 0% 0%         EU Ireland 21% 21% EU EU Except Ireland 0% * 21% EU Outside EU 0% 0%         Outside EU Ireland and EU 21% 21% Outside EU Outside EU 0% 0%

* 0% for corporate if VAT registered and can supply VAT number