Ciarán Cannon (Galway East, Fine Gael)
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318. To ask the Minister for Finance the value to the Exchequer of the amount of VAT collected annually under Section 9 of Annex III of the EU VAT Directive. [12918/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am informed by Revenue that a breakdown of net tax receipts, including VAT, by economic sector is available on the Revenue website at: revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-sector.aspx

VAT registered persons are associated with a particular economic sector using the NACE classification. However, writers, composers and performing artists are included under the category of “Other Activities and Sectors”. As this category covers a range of miscellaneous activities, Revenue does not have data from which to provide the specific information as requested by the Deputy