Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 5

Other exemptions

Paragraph 5 of Schedule 1 sets out a number of specific services that are exempt from VAT, covering catering in certain institutional settings, live performances, sporting event promotion, and national broadcasting.

• Catering supplied to hospital or nursing home patients on the premises, or to school students at their school, is exempt from VAT.
• The promotion of and admission to live theatrical or musical performances (including circuses) is exempt, but not dances or performances where food or drink may be consumed during the show.
• The promotion of sporting events is exempt, but not where the activity amounts to the provision of facilities for taking part in sport (such as golf) or physical education activities operated on a profit-making basis.
• The provision of the national broadcasting and television services (i.e. RTÉ) is exempt, but advertising is excluded from the exemption and remains taxable.