Michael McGrath
Ceist:178. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 130 of 10 November 2016, if there is guidance available to those providing gymnastics lessons on the specific standards as set out by the Department of Education and Skills in the school syllabus for primary or secondary level schools that must be met in order to qualify for the VAT exemption; if the exemption can apply in respect of the provision of gymnastics lessons to those of pre-school age subject to the same standards being met; if the exemption can apply to the provision of lessons outside of a school environment, provided the standards are met; and if he will make a statement on the matter. [36095/16]
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