Fergus O'Dowd (Louth, Fine Gael)
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209. To ask the Minister for Finance if he will consider a reduction in VAT for the leisure industry and more specifically for gyms due to the importance of the fitness industry to the health of the population as the sector reopens in the coming months; and if he will make a statement on the matter. [22718/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Gym membership fees are considered to be the right of admission to facilities for taking part in sporting or physical education activities. The EU VAT Directive permits the application of a rate of not less than 5% for such services, and accordingly the second reduced rate of VAT, currently 9%, has been applied to gym membership fees. Where separate charges apply in respect of training classes, for example aerobic classes supplied in a gym, these charges are liable at the reduced rate of VAT, currently 13.5%.