Dáil Éireann Debate, Tuesday - 6 October 2015
283. Deputy Brendan Griffin asked the Minister for Finance if surfing lessons will be subject to the 9% rate of value added tax, given that it is a tourism service; and if he will make a statement on the matter. [34661/15]
View answerI am advised by the Revenue Commissioners that a change in VAT rates must be in compliance with the EU VAT Directive (Council Directive 2006/112/EC). That Directive generally provides that supplies of goods and services be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances. Article 98 of the Directive provides that reduced rates may apply to supplies of goods and services in the categories set out in Annex III to the Directive. As the provision of surf lessons is not specified in the Annex there is no scope for either of the reduced rates to be applied to the supply of surf lessons. The provision of surf lessons that are purely recreational in nature are, therefore, liable to VAT at the standard rate, currently 23%. However, surf lessons that are provided in the manner of vocational training or retraining that may lead to a recognised qualification as a surf instructor may benefit from VAT exemption.
