Finian McGrath (Dublin North Central, Independent)
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223. To ask the Minister for Finance his views on a matter (details supplied) regarding musicians; and if he will make a statement on the matter. [5794/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a business providing services, including a musician, is obliged to register for VAT only where the annual turnover of that business exceeds €37,500.  In instances where the annual turnover of a business is less than that, there is no obligation to register for VAT. 

I am further informed that given the wide variety of persons and entities (including musical bands) that are within the 'performing arts' category of trade descriptions, it is not possible to identify the number of musical bands that are registered for VAT.

If the Deputy has information relating to specific individuals or groups in the music industry who are operating within the shadow economy, he may pass this directly to Revenue. Revenue has provided a specific template on its website at which facilitates anyone who wishes to report instances of shadow economy activity.