asked the Minister for Finance if he is aware that certain fund raising activities for non profit making and very deserving charitable organisations are now subject to VAT at 23 per cent and if he considers that such fund raising should be treated differently from other forms of entertainment.
Written Answers. - VAT on Fund Raising.
85.
Entertainments such as dances, dinner dances, hotel and lounge bar cabaret shows and funfairs are liable to VAT. The rate currently applying to them is 23 per cent. If the VAT treatment of entertainments organised for charitable purposes were to be more favourable than that of similar entertainments organised for other purposes it would be likely to result in distortion of competition. There would also be significant administrative and control difficulties in relation to such a regime. Accordingly, special VAT treatment could not be provided for entertainments organised for charitable purposes.