Ivan Yates
Question:96 Mr. Yates asked the Minister for Finance if he has any proposals to change the VAT regime for golfing, and if so, the aspects that are under consideration.
Written Answers. - VAT Regime.
I have no proposals, at present, to change the VAT treatment of golfing facilities. Commercial golf clubs are liable to VAT at the reduced rate of 12.5 per cent, in common with commercial sporting facilities generally; taxation of such facilities is required by EC law. Non-profit making golf clubs are currently exempt from VAT because they are not deemed to be engaged in the course or furtherance of business.
The Deputy will be aware, from representations which he himself has made to me on behalf of the commercial sector, that such operators are concerned that the continued VAT exemption of non-profit making golf facilities is putting them at a competitive disadvantage. In response to these representations, I undertook to look into the matter. Accordingly, I have requested the Revenue Commissioners to undertake a review of the exemption for non-profit making sports facilities generally to see what action, if any, could be taken to ensure that competitive distortions do not arise. Obviously, any such action will have to comply with EC law: the latter permits taxation of non-profit making sporting bodies in situations of distortion of competition.
The Deputy will appreciate that it would be precipitate to take any decisions until the review has been completed. Any corrective action considered necessary would be taken in the context of the normal budgetary process.
Ivan Yates
Question:97 Mr. Yates asked the Minister for Finance if he will give, in tabular form, all the items for each rate of VAT including the 21 per cent rate, 12.5 per cent rate, items and services exempt from VAT items and services at the zero rate of VAT and any other rates of VAT.
Exhaustive lists, of the kind requested by the Deputy, of the rates of VAT applicable to all supplies of goods and services are not available. However, the scope and coverage of VAT rates can be shown in summary form as follows:—
Goods and services exempted from VAT (First Schedule to the VAT Act, 1972).
Financial services.
School, university and similar education.
Professional services of a medical, dental and optical nature.
Most short term lettings of property.
Hospital and similar medical care.
Services related to welfare, social security and the care of children, provided on a non-profit making basis.
Promotion of and admissions to live theatrical and musical performances (including circuses but excluding dances and cabarets).
The activities of certain cultural bodies.
Insurance services.
Public postal services.
The national broadcasting and television services (excluding advertising).
Passenger transport.
Travel agents.
Betting and lotteries.
Promotion of and admissions to sporting events.
Human organs, blood and milk.
Funeral undertaking.
Supplies by voluntary organisations such as trade unions, political organisations, philanthropic organisations etc.
Supplies by non-profit making sports organisations.
Hospital and school catering.
Goods and services liable at the zero-rate (Second Schedule to the VAT Act, 1972).
Supplies of goods to VAT registered persons in other EC member states.
Exports of goods out of the EC.
Goods transport services related to the above.
Supply, repair, maintenance and provisioning of international aircraft, and commercial seagoing vessels.
Supplies of goods to certain, authorised companies in the State engaged primarily in exports and intra-Community supplies.
Animal feeding stuffs (other than pet food), farm fertilisers and agricultural seeds, plants, etc.
Services of the Commissioners of Irish Lights and of the RNLI.
Supply of gold to the Central Bank.
Food and drink other than sweets, confectionery, snack foods, alcoholic beverages and soft drinks.
Human and animal oral medicine.
Books and booklets.
Children's clothing and footwear.
Female sanitary protection.
Wheelchairs, artificial limbs, walking frames and other similar equipment and appliances.
Church candles and nightlights.
Goods and services liable at 12.5 per cent (Sixth Schedule to the VAT Act, 1972).
Fuel for power and heating, i.e. coal, peat, firewood, electricity, gas (other than auto LPG), heating oil.
Newspapers and certain periodicals.
Works of art, literary manuscripts and most antiques.
Crackers, wafers, scones, fruit cakes, cakes, pastries, etc. (bread remains liable at 0 per cent).
Biscuits other than biscuits covered or partially covered in chocolate;
Immovable goods, including buildings, houses, etc.
Building services.
Hotel and holiday accommodation.
Tour guide services.
Short term hiring of cars, buses, boats, caravans, mobile homes, tents or trailer tents.
General repair and maintenance services including repair of cars and other appliances, dry cleaning, etc.
Provision of commercial sporting facilities.
Services consisting of care of the human body including hairdressing and health studio services.
Services of jockeys.
Photographic services.
Car driving instruction.
Routine cleaning of houses, offices, etc.
Restaurant and hotel meals, and hot take-away food.
Admissions to cinemas and to cabarets.
Admissions to certain exhibitions.
Waste disposal.
Agricultural and veterinary services.
Ready to pour concrete and concrete blocks.
In addition to the foregoing, the 10 per cent VAT rate continues to apply to supplies of domestic dwellings, holiday accommodation and short-term car hire services, where the contracts for such supplies were entered into before 25 February 1993. Where the contracts are entered into after that date, the 12.5 per cent rate applies.
A rate of 2.5 per cent applies to the supply of livestock, and greyhounds, and to the hire of horses.
The standard (21 per cent) rate of VAT applies to all other supplies of goods and services.