I 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.