252. Deputy Aengus Ó Snodaigh asked the Minister for Finance the circumstances or regulations that allow other European Union member states (details supplied) to apply a reduced or super reduced VAT rate or VAT exemption to the supply of services by writers, composers and performing artists or to the royalties due to them as is permitted under section 9 of Annex III of Directive 2006/112/EC but prohibits this State from implementing a similar reduced or super reduced VAT rate or VAT exemption to the same services by writers, composers and performers here; if Ireland has the right to implement such a reduced or super reduced VAT rate or VAT exemption for the same services but chooses not to implement same; and if she discussed or will discuss with the Minister for Minister for Finance the way such options regarding VAT which are permissible under European Union law could support Irish artists and performers in Ireland. [11001/22]

Summary

252. Deputy Aengus Ó Snodaigh asked the Minister for Finance the circumstances or regulations that allow other European Union member states (details supplied) to apply a reduced or super reduced VAT rate or VAT exemption to the supply of services by writers, composers and performing artists or to the royalties due to them as is permitted under section 9 of Annex III of Directive 2006/112/EC but prohibits this State from implementing a similar reduced or super reduced VAT rate or VAT exemption to the same services by writers, composers and performers here; if Ireland has the right to implement such a reduced or super reduced VAT rate or VAT exemption for the same services but chooses not to implement same; and if she discussed or will discuss with the Minister for Minister for Finance the way such options regarding VAT which are permissible under European Union law could support Irish artists and performers in Ireland. [11001/22]

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