With regard to reducing the VAT rate applicable to Irish dancing, the VAT Directive does not allow for the application of a reduced VAT rate to dance lessons in general.
The Deputy refers to cultural activities. Paragraph 5(2) of Schedule 1 of the VAT Consolidation Act provides for an exemption for cultural services provided by recognised cultural bodies but Irish dance lessons are not provided by a recognised cultural body. I would point out that Schedule 1 does provide a VAT exemption for the promotion of, and admission to, live theatrical or musical performances where food or drink is not provided during the performances. It would appear that the admission fees to most feiseanna would benefit from this VAT exemption.