203. Deputy Mick Wallace asked the Minister for Finance the reason ballet is rated at 0% VAT and Irish dance, in all its forms, is charged at the full VAT rate of 23%; the reason ballet (details supplied) is considered as cultural while Irish dancing is considered luxury; and if he will make a statement on the matter. [40215/14]

Summary

203. Deputy Mick Wallace asked the Minister for Finance the reason ballet is rated at 0% VAT and Irish dance, in all its forms, is charged at the full VAT rate of 23%; the reason ballet (details supplied) is considered as cultural while Irish dancing is considered luxury; and if he will make a statement on the matter. [40215/14]

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• Tax Code

  xml · EN · 21 October 2014

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