Seanad debates

Tuesday, 13 July 2021

Finance (Covid-19 and Miscellaneous Provisions) Bill 2021: Committee and Remaining Stages

 

9:30 am

Photo of Eugene MurphyEugene Murphy (Fianna Fail) | Oireachtas source

In general, I welcome the Government's continued support for this sector. We certainly need to do more. I concur with the comments of my colleagues that the support should be continued.

The explanatory memorandum states section 6 extends to 31 August 2022 the application of the 9% VAT rate to the supply of restaurant and catering services, to guest and holiday accommodation, to entertainment services such as admission to cinemas, theatres, museums, fairgrounds, amusement parks and sporting facilities, to hairdressing and to the sale of certain printed matter such as brochures, maps and programmes. Does the 9% rate apply to the entertainment business, which is strongly linked to hospitality? I know the explanatory memorandum refers to entertainment, but I seek clarification on the music sector.

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