Dáil Éireann - Volume 416 - 03 March, 1992
Written Answers. - Leisure Facilities VAT Liability.
Mr. Kavanagh Mr. Kavanagh
117. Mr. Kavanagh asked the Minister for Finance if he will provide an itemised list of sports and leisure facilities which will be taxed under the budgetary provisions for VAT changes, and if he will outline the specific means by which this taxation will be accomplished.
Minister for Finance (Mr. B. Ahern) Bertie Ahern
Minister for Finance (Mr. B. Ahern): As I said in my budget speech, in order to promote greater equity in the VAT system, I propose to apply the tax to a range of activities, including the use of commercially organised sports and leisure facilities, which currently do not bear VAT. It is not possible to give an  itemised list of which facilities will be affected by this change other than to say that the provision of such services by non-profit making bodies will continue to be exempt from VAT. Likewise, the admission of spectators to sporting events will remain exempt.
The relevant provisions will be included in the forthcoming Finance Bill; it is intended that they will take effect from 1 July.
Dáil Éireann 416 Written Answers. Leisure Facilities VAT Liability.