Martin Conway (Fine Gael) | Oireachtas source

As the Minister was delayed in waiting for the vote to take place, I do not intend to delay him beyond what is necessary.

Recently, it has been brought to my attention that the rate of VAT is 21% for lessons in Irish dancing, set dancing and the elements that make up the fabric of our culture. It has also been brought to my attention that the VAT rate for ballet lessons is much lower. I am looking for the recategorisation of Irish dancing at a low or non-existent VAT rate, given that set dancing and Irish dancing account for a significant portion of our tourism product. People from all over the world come to this country in pursuit of set dancing and the elements that make up our culture. In my local area, Ennistymon, there is a massive weekend of set dancing for charity in January. It brings hundreds of people to the village. From County Clare a set dancing magazine is distributed all over the world; it has a circulation of 10,000 and is issued every few weeks. It is a significant product within our cultural offering and has mushroomed, but it could go much further if a more realistic VAT rate was applied.

An ongoing campaign run by people involved in the set dancing industry in County Clare is looking for a recalibration of the VAT rate in line with that charged on other dancing lessons such as ballet. The case is reasonable and I look forward to hearing the thoughts of the Minister on the issue. It is great that he is in the House to respond. The people involved in the campaign will be pleased.