VAT Rate Application

Dáil Éireann Debate, Tuesday - 23 October 2018

Tuesday, 23 October 2018

Ceisteanna (200)

Catherine Murphy

Ceist:

200. Deputy Catherine Murphy asked the Minister for Finance the type of sports facilities that will remain at the 9% VAT rate for visitor fees; if the 9% VAT rate will be applicable to sports facility memberships in view of changes made in budget 2019; and if he will make a statement on the matter. [43253/18]

Freagraí scríofa

Minister for Finance

As indicated in my budget speech, there has been no change to the application of the 9% VAT rate in respect of the provision of facilities for taking part in sporting activities including golf or physical education activities. Therefore, the VAT treatment of visitor fees and membership fees has not changed.