Written answers
Tuesday, 30 June 2020
Department of Finance
Economic Policy
Cathal Crowe (Clare, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
22. To ask the Minister for Finance if he will consider defining surfing as a tourist activity in view of the fact that so many surf shops are hives of activity for those visiting coasts (details supplied). [12804/20]
Steven Matthews (Wicklow, Green Party)
Link to this: Individually | In context | Oireachtas source
41. To ask the Minister for Finance if the VAT rate assigned to the services provided by surfing schools will be examined (details supplied). [12853/20]
Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source
I propose to take Questions Nos. 22 and 41 together.
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. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply either one or two reduced rates of VAT. Services such as hotel accommodation, restaurant and catering services and the use of sporting facilities are among the items listed in Annex III therefore, permitting Ireland to apply a reduced rate of VAT.
The provision of services by surfing or kayaking schools are not included in Annex III and as such are subject to the standard rate of VAT, currently 23%. There is no discretion under the Directive for Ireland to apply a reduced rate of VAT to these supplies.
No comments