Catherine Murphy (Kildare North, Social Democrats)
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200. To ask the Minister for Finance the type of sports facilities that will remain at the 9% VAT rate for visitor fees; if the 9% VAT rate will be applicable to sports facility memberships in view of changes made in budget 2019; and if he will make a statement on the matter. [43253/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As indicated in my budget speech, there has been no change to the application of the 9% VAT rate in respect of the provision of facilities for taking part in sporting activities including golf or physical education activities. Therefore, the VAT treatment of visitor fees and membership fees has not changed.