Brian Hayes (Dublin South West, Fine Gael)

Yes, theatres are exempt. I had thought the exemption applied just to the national theatre but apparently that is not the case. I understand it relates to all theatres. However, there are some theatres which have restaurants attached to them. If there is food and drink available, then one pays VAT as one goes in. What we have done in this exemption is remove them for the purposes of placing these theatres on the same footing as other theatres in respect of which a different rate of VAT applies in order that they might compete with them on a regular basis. I hope that clears up the ambiguity.