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

The decision on green fees was not a policy decision. It came from a decision of the European Court of Justice. It does not suit all member-only golf clubs either because to claim back VAT on inputs one needs to be registered for and paying VAT. If one is exempt from VAT, one cannot claim back on one's inputs. There are swings and roundabouts. It is not correct to present it has some kind of advantage being given to member-only golf clubs.

On the dancing issue, the exemption from the VAT directive which applies generally to all services provided is not an exemption for dancing. It is a public interest exemption for education. The reason ballet qualifies is that those involved have organised themselves so that they qualify as an educational activity. If those in Irish dancing do the same they will be in a position to talk to Revenue for an exemption on that basis. The exemption is not for teaching dancing. The exemption is for education and it is the public interest exemption.

With the type of school the Deputy mentions for break-dancing, I do not know how big it was.