Mick Wallace (Wexford, Independent)
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203. To ask the Minister for Finance the reason ballet is rated at 0% VAT and Irish dance, in all its forms, is charged at the full VAT rate of 23%; the reason ballet (details supplied) is considered as cultural while Irish dancing is considered luxury; and if he will make a statement on the matter. [40215/14]

Michael Noonan (Limerick City, Fine Gael)
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The EU VAT Directive, with which Irish VAT legislation must comply, provides a public interest exemption for education.  This exemption is set out in paragraph 4(3) of Schedule 1 of the Value-Added Tax Consolidation Act 2010 as children's or young people's education and school or university education provided by educational establishments recognised by the State and education of a similar kind provided by other persons. Ballet schools are regarded as providing VAT exempt education of a similar kind.  This is because, in general, recognised ballet schools are run by qualified ballet teachers, who teach to an externally examinable syllabus.  In contrast, a range of dance classes, including Irish dance lessons, do not qualify for the education exemption based on these criteria.

Dance lessons in general apply at the standard VAT rate, currently 23%, and not a lower VAT rate, as the EU VAT Directive does not make provision for a reduced rate to apply to dance lessons in general.

I would point out that the VAT Consolidation Act 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.  Admission fees to most feiseanna would benefit from this VAT exemption.