Revenue E-Brief

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Revenue E-Brief Issue 05, 24 January 2013

VAT Treatment of Dances

The promotion of and admission to dances is liable to VAT at the standard rate.

For VAT purposes a dance includes all public dances, that is, functions or gatherings where the principal activity is dancing, and which are open to the public on payment of an admission charge, or on pre-purchase of a ticket. Examples of what constitutes a dance are functions arranged and promoted as dances, and activities consisting of dancing carried on in nightclubs, discotheques, public houses, and similar establishments.

Full details are contained in the VAT Information Leaflet VAT Treatment of Dances December 2012, available on the Revenue website.