Séamus Brennan (Dublin South, Fianna Fail)

The Deputy will appreciate that any change to the tax law in regard to the charging of VAT is a matter for the Minister for Finance, Deputy Brian Cowen. I am, however, aware of the issue regarding the charging of VAT on non-resident performers and artists and have been briefed on the matter recently by my officials. I intend to explore it further, with a view to seeing if there is a way in which it can be addressed and, in the process, will consult the relevant bodies and organisations. I intend to discuss the matter with the Minister for Finance in due course.

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