Cathal Crowe (Clare, Fianna Fail)
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204. To ask the Minister for Finance if surfing will be considered for the reduced 9% VAT rate; and if he will make a statement on the matter. [43039/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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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 schools are not included in Annex III and as such are subject to the standard rate of VAT, currently 21%. There is no discretion under the Directive for Ireland to apply a reduced rate of VAT to these supplies.