Peadar Tóibín (Meath West, Sinn Fein)
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119. To ask the Minister for Finance the amount of VAT paid in relation to concerts performed by foreign resident music artists here in each of the past five years; and the rate of VAT that they pay. [27837/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by the Revenue  Commissioners that the information recorded on VAT returns does not separately identify particular products or activities. Therefore, it is not possible to provide the amount of VAT paid in relation to concerts performed by foreign resident music artists.  

In general, where a concert takes place in Ireland, the artist’s performance fee is subject to Irish VAT at the standard rate, currently 23%. Where an international performer is engaged by a promoter, it is the responsibility of the promoter to account for VAT due on the performance fees. This means that where the promoter is established in Ireland, the promoter is required to account for Irish VAT on the performance fee. In circumstances where the artist and promoter are both established outside the State, the promoter is required to account for VAT on the performance fee where he/she is established.

Where premises providers allow promoters who are not established in the State to hold concerts (on their premises), they must report details of the events to Revenue. Failure to do so can make the premises providers jointly liable for any VAT arising. This is a safeguard provision to ensure the correct VAT is collected and paid in relation to any merchandise sold at the venues.