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

I am working on the advice notes I have received, including when I replied to the Adjournment debate in the Seanad. It seems the exclusion or inclusion of ballet is not for ballet per se or preferential treatment for one type of dancing over another, it seems to rest on three criteria, which are that the teacher is qualified; that there is a recognised curriculum which applies throughout this sector and is not the curriculum of one particular school; and that there are certifiable standards and certificates are awarded through an examination process. If the Irish dancing organisations wish to be exempt from VAT and approach Revenue with a programme which meets these three criteria, they will be in a position to talk seriously about having a similar VAT exemption as other educational establishments.