Dáil Éireann Debate, Tuesday - 15 July 2014
266. Deputy Brendan Griffin asked the Minister for Finance the position regarding VAT on swimming lessons; if the VAT exemption applies to lessons provided to school classes; if the lessons must take place in the school setting; if lessons under the auspices of the school are sufficient; and if he will make a statement on the matter. [31562/14]
Amharc ar fhreagraI am advised by the Revenue Commissioners that children's and young people's education, school and university education together with vocational training or retraining is exempt from VAT. This VAT exemption applies to swimming lessons provided to children of pre-school and school-going age in circumstances where the lessons delivered meet the requirements of the aquatics strand of the physical education syllabus for primary and post-primary schools, as set out by the Department of Education and Skills. It is not a necessary condition that these lessons take place during school hours or indeed in a school setting but it is a necessary condition that the lessons are similar to the programme, objectives and outcomes set out in the Department's syllabus. The vocational training or retraining exemption applies to swimming lessons provided in a manner that may lead to a vocational qualification, such as a lifesaving or instructor qualification.
