Brian O'Shea (Waterford, Labour)
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Question 136: To ask the Minister for Finance his proposals to remove the imposition of VAT on the cost of swimming lessons for primary school children as part of their curriculum. [24539/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Where the services of swimming instruction are offered by a swimming pool which is operated by a local authority then such service is exempt from VAT by virtue of the fact that the services provided by local authorities are currently outside of the scope of VAT. In the case of swimming instruction provided by persons who are liable to VAT, such instruction is chargeable at the standard VAT rate of 21.5%. Although the provision of education is exempt from VAT, swimming instruction is not included in this general provision, even where a school offers swimming instruction as part of its curriculum.

I have no plans to remove the imposition of VAT on the service of swimming instruction.