Pearse Doherty (Donegal, Sinn Fein)
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58. To ask the Minister for Finance the VAT treatment of local concerts and music festivals; and the VAT treatment of alcohol and food sold on site; and if he will make a statement on the matter. [52420/19]

Pearse Doherty (Donegal, Sinn Fein)
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59. To ask the Minister for Finance the VAT treatment of local concerts and music festivals; the VAT treatment of alcohol and food sold on site in cases in which their price is not included in the ticket base price. [52421/19]

Pearse Doherty (Donegal, Sinn Fein)
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60. To ask the Minister for Finance the VAT treatment of local concerts and music festivals; and if VAT can be claimed back by artists that perform at concerts or festivals. [52422/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 58 to 60, inclusive, together.

I am advised by Revenue that 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. As with all VAT registered businesses, they can reclaim VAT on their deductible business costs.

I am further advised by Revenue that the VAT treatment of admissions to local concerts and musical festivals is dependent on whether there are facilities available for the consumption of food or drink (including alcohol) during all or part of the performance. Where food or drink are available at the concert or musical festival, the admission tickets are subject to the reduced rate of VAT. However, where food or drink are not available at the concert or musical festival, the admission tickets are exempt from VAT.

In general, the catering of food at these events is subject to the reduced rate of VAT while drink and alcohol are subject to the standard rate of VAT.

Revenue has further information on the VAT treatment of different types of events and on food and drink available on their website (links below).

Admission to events -

Food and drink -]