VAT Information Leaflet No. 4/06
VAT Treatment of Dances

The promotion of dances is a taxable activity liable to VAT at the standard rate, currently 21 per cent. Dances are treated as an ordinary part of the activities carried on by a taxable person in the course or furtherance of business. There are special arrangements for dances held on licensed premises.

VAT Information Leaflet No. 4/06 updates and replaces all previous Statements of Practice/Information Leaflets of the same title. It is available on the Revenue website at: Leaflets and Guides > Leaflets and Guides by tax and duty type > Value Added Tax > Dances or can be accessed directly by clicking here.