Eoghan Murphy (Dublin South East, Fine Gael)
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To ask the Minister for Finance if the application of VAT to a product service will be reviewed in respect of a person (details supplied) so that like products are taxed accordingly. [38032/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that based on the information on the named company’s website the service it supplies is guided tours visiting food establishments such as bread shops, food halls, street markets, cheesemongers, fishmongers, butchers, bakers and similar establishments. It would appear that participants avail of free samples of food at these establishments and no part of the cost of the tour relates to the supply of food. Based on this information the full consideration that the company receives relates to the supply of tour guide services, liable to VAT at the 13.5% reduced rate. The company should contact its Revenue District if it believes that the activities it is involved in are other than those described on its website.

Eoghan Murphy (Dublin South East, Fine Gael)
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To ask the Minister for Finance if he is considering an extension of the VAT reduction scheme introduced last year and any widening of the scheme to include additional areas or industries. [38033/12]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (No. 2) Act 2011 provided for a second reduced VAT rate, of 9%, on a temporary basis in respect of certain tourism-related services and goods for the period 1 July 2011 to 31 December 2013. I have no plans to extend the 9% rate to include additional areas or industries.

Eoghan Murphy (Dublin South East, Fine Gael)
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To ask the Minister for Finance in recognition of the fact that an active lifestyle is important for both physical and mental health, if he will consider lowering the VAT rate on membership fees for gyms and public pools; and if he will make a statement on the matter. [38035/12]

Michael Noonan (Limerick City, Fine Gael)
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I would point out that a low reduced VAT rate already applies to membership fees for gyms and swimming pools. While 75% of the goods and services liable to VAT in Ireland are subject to either the standard VAT rate of 23% or the 13.5% reduced rate, the VAT rate that applies to the supply of facilities for taking part in sporting activities is 9%. I have no plans to reduce further the VAT rate on gym and swimming pool membership fees.