Jonathan O'Brien (Cork North Central, Sinn Fein)
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71. To ask the Minister for Finance the estimated cost of reducing to 0% the VAT applied to sport and leisure activities; and if he will make a statement on the matter. [39246/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. EU VAT law allows Member States to retain certain zero rates for goods and services which were expressly covered in their national VAT legislation on 1 January 1991.

As there was no such legislative provision for sport and leisure activities in place on 1 January 1991 there is no discretion under the Directive for Ireland to introduce a zero rate of VAT to the supply of sport and leisure activities.