Pat Cox
Ceist:61 Mr. Cox asked the Minister for Finance the Government's policy on the charging of VAT on concert performances.
Written Answers. - VAT on Concert Performances.
Cultural services, which include concerts, theatrical and other live performances, are exempt from VAT. This means that VAT is not charged on admission fees or on the promotion of such performances.
Artists' fees are liable to VAT at 21 per cent.