Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I thank the Deputy for his amendment. This has been raised in the House a number of times and was the subject of an Adjournment debate in the Seanad. Under the EU VAT directive, with which Irish VAT legislation must comply, it is not possible to apply an exemption from VAT for dance lessons in general, including Irish dancing. Accordingly it is not possible to accept this amendment.

EU VAT law provides a public interest exemption for education, as set out in paragraph 4(3) of schedule 1 of the Value-Added Tax Consolidation Act 2010. An exemption may be provided in respect of children’s or young people’s education, and school or university education, provided by educational establishments recognised by the State, and education of a similar kind provided by other persons. For example, ballet schools are regarded as providing VAT-exempt education of a similar kind because, in general, recognised ballet schools are run by qualified ballet teachers, who teach to an externally examinable curriculum.

Where Irish dancing schools meet the same criteria for education as ballet schools, in terms of having a regulated examination and certification procedure, they can avail of the same VAT exemption. If the Irish dancing organisations believe that Irish dancing should qualify for such an exemption, they should contact the Revenue Commissioners in this regard.