I am aware that under section 101 of the Finance Act, 2002, changes were made to the VAT responsibilities of arts festivals. This section provides for the introduction of a reverse charge provision to cover cultural, artistic and entertainment services provided by performers not established in the State. The effect of this change is that the supplier of the service – i.e. the non-resident artist – is not liable for VAT on his or her supply of this service and the recipient will instead be liable. In most cases, this is the promoter of the event.
This section also provides for situations where the promoter and the performer are not established in the State, but where they operate from a premises within the State. In the case of all mobile traders, performers or otherwise, the owner of the premises must provide some details about the trader to the Revenue Commissioners. If such information is not forthcoming, the owner of the premises may be made joint and severally liable for the VAT.