Michael Healy-Rae (Kerry South, Independent)
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210. To ask the Minister for Finance the reason for the difference in VAT rates (details supplied) [37894/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The difference in the rates mentioned by the Deputy relate to the different character of services as defined in VAT legislation.

The general position is that sports related coaching, such as golf and surfing lessons, are subject to VAT at the standard rate of 23%, in accordance with section 46(1)(a) of the Value Added Tax Consolidation Act 2010.

The provision of facilities for taking part in sporting activities, such as providing access to a golf course on payment of an annual fee or green fee, by a non-profit making organisation is liable to VAT at the second reduced rate, currently 9%, with effect from 1st July 2011. The application of the reduced rate to the provision of these facilities is provided for in paragraph 12 of Schedule 3 of the Value Added Tax Consolidation Act 2010 and is in compliance with paragraph 14 of Annex III of the EU VAT Directive.