Michael McGrath (Cork South Central, Fianna Fail)
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130. To ask the Minister for Finance further to Parliamentary Question No. 64 of 27 October 2016, if the VAT exemption can be applied in respect of gymnastics lessons consistent with the sporting curriculum prescribed at primary and secondary level (details supplied); and if he will make a statement on the matter. [34294/16]

Michael Noonan (Limerick City, Fine Gael)
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The supply of gymnastic lessons to children and young people is exempt from VAT, provided the lessons in question are provided as part of a programme that meets the standards set out by the Department of Education and Science in the school syllabus for primary or secondary level schools. Any person providing such a programme should contact their local Revenue District to clarify if it qualifies for the exemption.