Dáil Éireann Debate, Tuesday - 16 October 2018
156. Deputy Catherine Murphy asked the Minister for Finance if food and beverages served in sports facilities will be subject to VAT at the 9% rate or the 13.5% rate in the context of budget 2019; and if he will make a statement on the matter. [42088/18]
View answer157. Deputy Catherine Murphy asked the Minister for Finance if food and beverages served in local authority and commercial golf clubs will be subject to VAT at the 9% rate or the 13.5% rate; if same is the case in respect of member owned golf clubs in view of the fact that visitor green fees attracted the 9% rate up to this date and in member owned courses green fees were VAT exempt; and if he will make a statement on the matter. [42089/18]
View answer158. Deputy Catherine Murphy asked the Minister for Finance if food and beverages served in local authority and commercial sports clubs will be subject to VAT at the 9% rate or the 13.5% rate; if same is the case in respect of member owned sports clubs; and if he will make a statement on the matter. [42090/18]
View answerI propose to take Questions Nos. 156 to 158, inclusive, together.
The supply of food and drink for human consumption in the premises of all sporting organisations, irrespective of whether the organisation is operated by a local authority or by a sports club that is members owned or commercial in nature, is liable to VAT at the same rates that apply in other locations such as restaurants or hotels.
The 9% VAT rate was retained in respect of the provision of facilities for taking part in sporting activities whereas the rate of VAT on food that is supplied in the course of catering will increase from 9% to 13.5% from 1 January 2019.
Supplies of alcohol, bottled waters, soft drinks, sports drinks and vegetable juices are liable to VAT at the standard rate in all circumstances in the course of catering. All other beverages, including fruit juices, supplied with a meal in the course of catering, are currently liable to VAT at the 9% rate but will increase to 13.5% from 1 January 2019.
