Michael McGrath (Cork South Central, Fianna Fail)
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178. To ask the Minister for Finance further to Parliamentary Question No. 130 of 10 November 2016, if there is guidance available to those providing gymnastics lessons on the specific standards as set out by the Department of Education and Skills in the school syllabus for primary or secondary level schools that must be met in order to qualify for the VAT exemption; if the exemption can apply in respect of the provision of gymnastics lessons to those of pre-school age subject to the same standards being met; if the exemption can apply to the provision of lessons outside of a school environment, provided the standards are met; and if he will make a statement on the matter. [36095/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the Department of Education and Skills provides guidance on the physical education curriculum as part of the syllabus for primary and secondary schools and early childhood education.

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 Skills syllabus. For children of pre-school age the same principles apply: the lessons may be exempt subject to being provided as part of a programme that meets the standards set out by the Department of Education and Skills for children in this age group. Such services may be provided outside of a school environment.

Revenue is currently finalising guidance in relation to the educational exemption, which will outline in more detail the activities that come within the scope of the exemption. Revenue expects to publish this guidance early in 2017.

There are circumstances where the provision of gymnastic lessons may not be exempt, so, until detailed guidance is published, a person providing such services should contact VAT Interpretation Branch, Revenue, Dublin Castle (Vat@revenue.ie) to clarify if the service qualifies for the exemption.