Patrick Costello (Dublin South Central, Green Party)
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208. To ask the Minister for Finance if he will reduce the VAT rate on tickets-door admission to dance events (currently operated under the special exemption order system) from 23% to 0%;; and if he will make a statement on the matter. [29642/24]

Jack Chambers (Dublin West, Fianna Fail)
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I am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

On this basis, Ireland applies a reduced rate of VAT, currently 13.5%, to the promotion of and admission to live theatrical and musical events (excluding dances) where food or drink are available for consumption. Additionally, Ireland applies a VAT exemption to the promotion of and admission to live theatrical and musical events (excluding dances) where no food or drink are available for consumption.

The VAT legislation specifically excludes the admission to dance events from these provisions and dance events are, therefore, liable to the VAT at the standard rate, currently 23%. In accordance with the Directive, it would not be possible for Ireland to extend the VAT exemption, the application of the reduced rate or implement a zero rate on the admission fees to dance events.