248. Deputy Richard Boyd Barrett asked the Minister for Finance if changes in the VAT directive that was agreed in April 2022, which allowed for a reduced rate to apply to the supply of sport or physical exercise classes, have been implemented; and if so, the current VAT rate for the supply of sport or physical exercise classes; and if he will make a statement on the matter. [61978/22]

Summary

248. Deputy Richard Boyd Barrett asked the Minister for Finance if changes in the VAT directive that was agreed in April 2022, which allowed for a reduced rate to apply to the supply of sport or physical exercise classes, have been implemented; and if so, the current VAT rate for the supply of sport or physical exercise classes; and if he will make a statement on the matter. [61978/22]

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• Tax Code

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