Michael Creed
Ceist:139 Mr. Creed asked the Minister for Finance if he will comply with the decision by the ECOFIN Council to include and retain touring funfairs, shows and circuses at the reduced rate of VAT.
Written Answers. - Touring Shows/Circuses VAT Rate.
Bernard Allen
Ceist:140 Mr. Allen asked the Minister for Finance if he proposes to include touring funfairs, shows and circuses in the reduced rate of VAT as was agreed by the Ministers of the European Community as being an option for member states.
Enda Kenny
Ceist:141 Mr. Kenny asked the Minister for Finance if it is proposed to continue reduced rates of VAT in accordance with the 30 June 1991 meeting with ECOFIN in respect of touring funfairs, shows and circuses; and if he will make a statement on the matter.
I propose to take Questions Nos. 139, 140 and 141 together.
On 24 June 1991 the EC Council of Economic and Finance Ministers decided that, in the post-1992 harmonised VAT regime, member states would have the option of applying one or two reduced rates, subject to a minimum of 5 per cent, to a specified list of goods and services. This list, which remains to be finalised by Council, included a category for "admissions to shows, theatres, circuses, fairs, concerts, museums, zoos, cinemas, exhibitions, libraries and access to television". Work on further defining this list is currently under way.
The extent to which I can avail of the reduced rate option, and the actual levels of any future reduced rates, are matters for consideration in the light of budgetary circumstances.