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

Yes, the provision on green fees for membership golf clubs was not something to which I subscribed voluntarily. It was a change in European law. We followed and legislated for a change in the directive instructed from elsewhere. VAT is very much driven by European VAT directives. I cannot predict whether Revenue would grant VAT exemptions, but it seems, from what it has said, that the route is worth exploring. It would not have to apply to every dance school in the country. There are categories of dance schools. If a group teaching to a very high standard had a set curriculum and an examination it would have a case to make.