Dáil Éireann debate -
Tuesday, 22 Jun 1993

Vol. 432 No. 6

Written Answers. - VAT Statistics.

Richard Bruton

Question:

90 Mr. R. Bruton asked the Minister for Finance the VAT rate which applied in the tax years 1980/81, in 1983/84 and 1993/94 on meals out, agricultural services, live entertainment, repair and maintenance services, hairdressing services, health clubs, professional services and other services.

Minister for Finance (Mr. B. Ahern)

The details requested are set out as follows in tabular form. As the amount of detail is considerable, I suggest that if the Deputy has any supplementary questions that they could perhaps be directed to the VAT Branch of the Revenue Commissioners.

1. Meals Out

Year	Rate
1980-81	10% (15% from 1 September, 1981).
1983-84	23% (18% up to 1 March, 1983).
1993-94	12.5%

2.Agricultural Services

Year	Rate
1980-81	10% (15% from 1 September, 1981. Also from 1 September, 1981 agricultural contracting services were reduced to the effective rate of 3%).
1983-84	23% (18% up to 1 March 1983 — also on 1 March, 1983 the 3% rate was increased to 5%).
1993-94	12.5% (from 1 March, 1991 — but 10% on land drainage, reclamation and fencing up to 1 March, 1993. Certain specialised agricultural services, for example scanning, are at 21%).

3.Live Entertainment

Year	Rate
1980-81	Dances, theatres, concerts, cabarets. 10% (15% from 1 September, 1981).
1983-84	23% (18% up to 1 March, 1983).
1993-94	Dances, 21%; Cabarets, 12.5%; Theatres/concerts — exempt.

4.Repair and Maintenance Services

Year	Rate
1980-81	10% (15% from 1 September, 1981) — but 3% on immovable goods.
1983-84	23% (18% from 1 March, 1983) — but 3% on immovable good (5% from 1 March, 1983).
	Also from 1 July, 1983 the rate for repairs to cars and agricultural machinery was reduced to 5%.
1993-94	12.5% (10% on immovable goods up to 1 March, 1993).

5.Hairdressing Services

Year	Rate
1980-81	10% (15% from 1 September, 1981).
1983-84	23% (18% up to 1 March, 1983).
1993-94	12.5% (16% up to 1 March, 1993).

6.Health Clubs

Year	Rate
1980-81	Supply of services 10% (15% from 1 September, 1981). Hire of equipmentfs 25% from 1 May, 1980.
1983-84	Supply of services 23% (18% up to 1 March, 1983). Hire of equipment 35% from 1 March, 1983.
	For both periods, operation of, for example, squash and tennis courts, swimming pools, sauna and jacuzzi was exempt as a letting of immovable goods.
1993-94	12.5%

7.Professional Services

(a) Professional services of a medical or educational nature have always been exempt from VAT.

(b) Accountants/solicitors/barristers.

Year	Rate
1980-81	Exempt up to 1 September, 1982.
1983-84	23% (18% up to 1 March, 1983).
1993-94	21%.

Note: Farm accountancy, and legal services in connection with the sale of agricultural land.

— reduced to 5% from 1 May, 1983.

— increased from 16% to 21% on 1 March, 1993.

(c) Veterinary Services — exempt up to 1 January, 1992. 12.5% thereafter.

(d) Other professional services e.g., architects, engineers, consultants, etc.

Year	Rate
1980-81	10% (15% from 1 September, 1981).
1983-84	23% (18% up to 1 March, 1983).
1993-94	21%.

8.Other Services

Year	Rate
1980-81	10% (15% from 1 September, 1981).
1983-84	23% (18% up to 1 March, 1983).
1993-94	12.5% for most services — exceptions are for example, telecommunications services, management services, services in relation to the supply of immovable goods etc.