Gerry Adams (Louth, Sinn Fein)
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62. To ask the Minister for Finance if he will consider recognising Irish dancing as a cultural activity for the purposes of VAT rates; his plans to bring the VAT rate for Irish dancing classes into line with other cultural activities at 9%; and if he will make a statement on the matter. [37236/14]

Michael Noonan (Limerick City, Fine Gael)
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With regard to reducing the VAT rate applicable to Irish dancing, the VAT Directive does not allow for the application of a reduced VAT rate to dance lessons in general.

The Deputy refers to cultural activities.  Paragraph 5(2) of Schedule 1 of the VAT Consolidation Act provides for an exemption for cultural services provided by recognised cultural bodies but Irish dance lessons are not provided by a recognised cultural body. I would point out that Schedule 1 does provide a VAT exemption for the promotion of, and admission to, live theatrical or musical performances where food or drink is not provided during the performances.  It would appear that the admission fees to most feiseanna would benefit from this VAT exemption.