405. Deputy Aengus Ó Snodaigh asked the Minister for Finance the reason performers of live music at functions, dances and in venues including pubs are subject to the standard VAT rate of 23% for their hiring service or admission charges while performers of live music in theatres and other venues with or without food or drink are subject to a much lower VAT rate of 9% or no VAT; and if he will consider lowering the rate for those workers and businesses who provide the service of live music currently charged 23% to assist in the recovery of the music and entertainment sector following the devastating effects of the Covid-19 pandemic and restrictions. [40720/21]

Summary

405. Deputy Aengus Ó Snodaigh asked the Minister for Finance the reason performers of live music at functions, dances and in venues including pubs are subject to the standard VAT rate of 23% for their hiring service or admission charges while performers of live music in theatres and other venues with or without food or drink are subject to a much lower VAT rate of 9% or no VAT; and if he will consider lowering the rate for those workers and businesses who provide the service of live music currently charged 23% to assist in the recovery of the music and entertainment sector following the devastating effects of the Covid-19 pandemic and restrictions. [40720/21]

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