John Gormley
Question:201 Mr. Gormley asked the Minister for Finance his views on whether VAT on tickets for the performing arts should be zero rated; and if he will make a statement on the matter. [26491/04]
View answerThursday, 28 October 2004
Questions (201)
Written answers
The position is that the promotion of and admissions to live theatrical or musical performances, including circuses, are exempt from VAT under paragraph viii of the First Schedule to the VAT Act 1972, as amended. However, this exemption does not include dances or performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance.
On the issue of zero rating tickets for the performing arts, the position is that, under the EU sixth VAT directive, with which Irish VAT law must comply, member states may only retain the zero rates they had in place on 1 January 1991 but are prohibited from introducing new zero rates. It is therefore not possible to apply a zero VAT rate to tickets for the performing arts.