Dáil Éireann Debate, Tuesday - 8 September 2020
305. Deputy Aengus Ó Snodaigh asked the Minister for Finance the reason labour for arts and entertainment is not treated equally to other service workers in terms of VAT; his plans to ensure such labour will be chargeable at the rate of 13.5% similar to other labour; and if he will make a statement on the matter. [22282/20]
View answerThe rate of VAT applicable to the supply of a service is determined by the nature of that service.
Certain services specified in the VAT Consolidation Act, such as the care of the human body or construction services are chargeable to VAT at the lower rate of VAT, all other services, including those provided by accountants and solicitors, for example, are chargeable to VAT at the standard rate.
Under Irish VAT law the supply of services by writers, composers and performing artists are subject to the standard rate of VAT, currently 21%. The providers of such services are required to register for VAT where their supplies exceed €37,000 per annum, and the VAT charged is deductible by the recipients of the supplies where they are registered for VAT and the supplies are used in the course of the recipients’ taxable business activities.
