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Written Answers - Tax Code

Thursday, 19 January 2012

Dáil Éireann Debate
Vol. 752 No. 2

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 66.  Deputy Arthur Spring Information on Arthur Spring Zoom on Arthur Spring  asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan  the possibility of 0% VAT being charged on the admission price to pet farms for educational school tours; and if he will make a statement on the matter. [3053/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan Irish VAT law is subject to the provisions of the EU VAT Directive with which it must comply. Article 110 of that Directive provides that Member States may continue to apply reduced rates, including the zero rate and exemptions from VAT, where such reduced rates or exemptions were in place at 1 January 1991. As Ireland was not applying a zero- rate to admissions to pet farms at that date the zero rate cannot apply to those admissions. Up to 31 December 2011 admissions to historic houses and gardens, and open and pet farms were treated for VAT purposes as lettings and regarded as exempt from VAT. Having regard to certain decisions of the European Court of Justice (ECJ), where a letting was defined for VAT purposes, it was decided that such admissions could no longer be treated as exempt lettings and they became subject to VAT from 1 January 2012.

[315]While admissions to pet farms became liable to VAT from 1 January last, I announced in the Budget that the VAT rate applicable to such admissions would be the reduced rate of 9% and not the standard 23% VAT rate, and this will be provided for in the forthcoming Finance Bill.

Schedule 1 to the VAT Consolidation Act 2010 does provide an exemption for the provision of children’s or young people’s education by educational establishments recognised by the State. This exemption does not extend to admissions to pet farms for educational school tours.


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