Dáil Éireann Debate, Tuesday - 26 January 2016
125. Deputy Michael McCarthy asked the Minister for Finance if he will consider a value added tax exemption of arts events on fees paid to performers who do not reside in the Republic; and if he will make a statement on the matter. [2909/16]
View answerI am advised by the Revenue Commissioners that the promotion of, and admission to, a live theatrical or musical event is exempt from VAT if facilities for the consumption of food and drink are not available during the performance. Where facilities for the consumption of food and drink are available during the performance the second reduced rate of 9% applies.
Where a live theatrical or musical event is exempt from VAT the promoter has no entitlement to recovery VAT incurred on inputs. A promoter of a VAT-exempt event must account for VAT at the standard rate on performance fees paid to non-resident performers. This accounting for VAT is provided for in the EU VAT Directive with which Irish VAT legislation must comply so there is no scope to amend it.
