Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that the VAT rate applied to Tourism and Hospitality related services has been temporarily reduced from 13.5% to 9%, from 1 November 2020 to 31 December 2021. This reduction will apply to cinemas, theatres, musical performances, museums, historic houses and open farms.

I am advised by Revenue that the VAT rate applicable to admissions to events depends on the nature of the event, and that certain cultural services and live theatrical or musical performances are VAT exempt. Where an event that would normally be exempt, for example a live theatrical performance, is supplied as an online, live performance, the admission fee for this event may also be eligible for the VAT exemption. The supply of recordings or subsequent downloads of the event would be liable to the standard rate of VAT.

If a provider has any doubts about the VAT rate applicable to their supply, they should contact their Revenue District.