Ivan Yates
Question:193 Mr. Yates asked the Minister for Finance the cost of extending the 19 day limit to 30 days for VAT in the rule in relation to the 12.5 per cent rate on shows which run for this maximum period.
Written Answers. - Entertainment Services VAT Rate.
The Deputy is presumably referring to entertainment services, other than dances and circuses, supplied in fair-grounds by travelling showmen. While no precise cost can be established for such a change, the amount involved would not be significant. The 19 day limit in question is intended to cover periods extending over three weekends. I have received representations from interested parties about a possible extension of the limit and I am having this possibility examined. It should be borne in mind, however, that the 21 per cent rate of VAT applies to these services when provided by persons other than travelling showmen, e.g. at seaside towns, and care will have to be taken therefore to ensure that unfair distortion of competition does not arise.