Seán Haughey (Dublin Bay North, Fianna Fail)
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89. To ask the Minister for Finance if the rate of VAT on services provided in yoga studios will be reduced similar to the reductions implemented for other hospitality services in view of the difficulties such businesses are experiencing due to the Covid-19 pandemic; and if he will make a statement on the matter. [11141/20]

Fergus O'Dowd (Louth, Fine Gael)
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91. To ask the Minister for Finance if he will address matters raised in correspondence relating to an organisation (details supplied); and if he will make a statement on the matter. [11201/20]

Denis Naughten (Roscommon-Galway, Independent)
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107. To ask the Minister for Finance the reason yoga and pilates were not included in the lower rate of VAT for the hospitality sector in the past; if they will be included in a future VAT reduction in the hospitality sector; and if he will make a statement on the matter. [11368/20]

Michael McGrath (Cork South Central, Fianna Fail)
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131. To ask the Minister for Finance the position regarding the application of VAT on yoga; the rate for same; if he is considering a reduction in the rate; and if he will make a statement on the matter. [11494/20]

Cormac Devlin (Dún Laoghaire, Fianna Fail)
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142. To ask the Minister for Finance if he will consider including the yoga sector in plans to reduce the rate of VAT from 13.5% in the hospitality, hairdressing and gym sectors; and if he will make a statement on the matter. [11643/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 89, 91, 107, 131 and 142 together.

I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. Under the Directive, Ireland can and does apply a reduced rate, currently 13.5%, to the supply of yoga classes; the Directive does not permit the application of a rate below 12% to the supply of such services.