asked the Minister for Finance if the recent budget proposals regarding the 10 per cent rate for cinema admissions, meals in restaurants and certain services from 1 July will be extended to the two ice rinks in Dublin city; whether this would be desirable in view of the fact that these rinks provide good healthy sporting amenities for young people in inner city areas and that the proposals to exempt the two ice rinks would be at minimum cost to the Exchequer and comparable to the exemption from VAT of admission to sporting events.
Written Answers. - VAT on Ice Skating.
76.
Ice skating rinks are not covered by the reduction to 10 per cent which takes effect for certain selected services from 1 July next. I have received many similar requests for concessions in relation to a variety of other services the cumulative cost of acceding to which would be significant. There are not sufficient grounds for specifically extending the concession to ice rinks outside of its extension to these other services. I will, however, be reviewing the position in the normal course in the context of next year's budget.