VAT rate for circuses

Summary

Deasy asked whether the 10 per cent VAT rate on circuses could be reduced or abolished. Colley rejected the idea, citing the cost and the strong claims other categories could make for similar relief.

Joseph Brennan An Ceann Comhairle Fianna Fáil

Question No. 16.

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Austin Deasy Mr. Deasy Fine Gael

Would the Minister consider the total abolition or a reduction of the 10 per cent rate of VAT which circuses have to pay?

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George Colley Mr. Colley Fianna Fáil

I cannot consider that. The Deputy will realise if that were to be done there are quite a number of other categories which could make at least as good a case and the cost involved would be such as to make it impossible to contemplate it.

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