Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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377. To ask the Minister for Culture, Heritage and the Gaeltacht if the case has been made by her officials to the Department of Finance for labour for arts and entertainment to be treated equally to other services in terms of VAT. [22281/20]

Catherine Martin (Dublin Rathdown, Green Party)
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My Department has made representations to the Minister for Finance for supports through the general taxation system for the arts and culture sector, encompassing different measures, including VAT measures.These representations did not include the treatment of VAT on labour in arts and entertainments vis-a -vis other sectors.

My Department on an ongoing basis gives consideration to measures that will support the sector.