John Deasy (Waterford, Fine Gael)
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Question 98: To ask the Minister for Finance if he will detail fully the eligibility criteria for the new 9% VAT rate for the tourism industry; the tourism products that are to be covered by this new VAT rate; and if he will make a statement on the matter. [19690/11]

Michael Noonan (Limerick City, Fine Gael)
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VAT is applied on the value added on the supply of goods and services. VAT rates are not specific to business sectors, unless a sector deals in one particular good or service. The goods and services to which the 9% VAT rate applies are those, and only those, listed in paragraphs 3(1) to (3), 7, 8, 11, 12, and 13(3) of Schedule 3 of the VAT Consolidation Act 2010.

Examples of such goods and services supplied in the tourism industry are: the supply of food and drink (excluding alcohol and soft drinks) in the course of catering; the supply, by means of a vending machine, of food and drink that would otherwise be zero-rated; hot take-away food and hot drinks; hotel lettings, including guesthouses, caravan parks, camping sites etc; admissions to cinemas, theatres, certain musical performances, museums and art gallery exhibitions; amusement services of the kind normally supplied in fairgrounds or amusement parks; and the provision, by a person other than a non-profit making organisation, of facilities for taking part in sport. The 9% rate also applies to printed matter, including newspapers, magazines, brochures, leaflets, programmes, maps, catalogues and printed music, and to hairdressing services.