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VAT Rate Reductions

Dáil Éireann Debate, Tuesday - 12 November 2013

Tuesday, 12 November 2013

Questions (72)

Eoghan Murphy

Question:

72. Deputy Eoghan Murphy asked the Minister for Finance if he has considered extending the reduced 9% VAT rate to the entertainment industry. [47787/13]

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Written answers

As you will be aware, the 9% reduced VAT rate applies to tourism related activity in order to promote that industry. In this context, various entertainment services already apply at the 9% rate, including admissions to cinemas, theatres, certain musical performances, museums, art gallery exhibitions, fairgrounds/amusement parks, open farms, historical houses. The use of sporting facilities, including green fees charged for golf and subscriptions charged by non-member-owned golf clubs, also apply at the 9% rate. Furthermore, live theatrical or musical performances are exempt from VAT, where alcohol drink is not available in the venue during the performance.

Admission to and promotion of dances is liable to VAT at the 23% standard rate. In addition, services by artists, bands and disc jockeys to a venue promoter are also liable to VAT at 23%. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The EU VAT Directive does not allow for the possibility of a reduction in the VAT rate to 9% for the promotion of dances and the provision of such music services.

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