Dáil Éireann Debate, Tuesday - 28 January 2014
174. Deputy Finian McGrath asked the Minister for Finance his views on correspondence (details supplied) regarding the 23% VAT on tennis coaching as an after-school activity; and if he will make a statement on the matter. [3987/14]
View answer195. Deputy Aodhán Ó Ríordáin asked the Minister for Finance if he has considered reducing the rate of VAT for children's tennis lessons to make them more accessible for struggling parents and encourage an active lifestyle amongst children in view of the rising rates of obesity here; and if he will make a statement on the matter. [3743/14]
View answer197. Deputy Finian McGrath asked the Minister for Finance the reason for the high level of VAT on after-school tennis coaching; and if he will re-examine this 23% VAT rate. [3803/14]
View answerI propose to take Questions Nos. 174, 195 and 197 together.
I am advised by the Revenue Commissioners that paragraph 4(3) of Schedule 1 of the Value-Added Tax Consolidation Act 2010 provides exemption for children's or young person's education provided by educational establishments recognised by the State and by other persons supplying education of a similar kind. After-school children's tennis coaching qualifies for this exemption if it is provided as a structured course in an appropriate sporting facility to students by a tutor and if a level of skill or ability is conferred which can be evaluated by comparison with objective standards. The person referred to in the Deputy's correspondence has been advised previously by the Revenue Commissioners that such after-school children's tennis coaching is not liable to VAT at the standard rate but rather is exempt.
