Pearse Doherty (Donegal South West, Sinn Fein)
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I move amendment No. 70:

In page 81, between lines 27 and 28, to insert the following:"(c) the Principal Act is amended in Schedule 1, Part 1, by inserting the following subparagraph after paragraph 4(3):

"(3A) the supply of services related to the teaching of Irish Dancing.".".

This amendment seeks to include the supply of services related to the teaching of Irish dancing. We have been teasing out this with Revenue and the Minister through parliamentary questions. Schools of Irish dancing are not exempt for VAT purposes but other schools of dancing, such as ballet, are exempt. I do not understand why Irish dancing is not included given it is one of our traditions. It is something we should cherish and promote. Not casting any aspersions on other schools of dancing, but the idea ballet would be rated at 0% while Irish dancing is not exempt does not create a fair playing field in this regard. I have seen documentation from the Revenue Commissioners on providing educational facilities. Irish dancing lessons are not provided by a recognised cultural body. If there is genuine willingness on the part of the Government to exempt Irish dancing schools from VAT it would be possible to do so. I note no list of educational establishments for VAT exemption exists . It is dealt with on the basis of teaching methods as standards for equivalent content, and teaching methods and standards in educational establishments recognised in the State. This is an important measure at any time, but in particular as we approach the centenary of 1916. It would be a positive signal with regard to Irish culture and tradition if schools of Irish dancing were exempt from VAT for their services.