VAT Treatment of Dances
Revenue's VAT Information Leaflet on the treatment of dances advises that the promotion of dances is a taxable activity liable to VAT at the standard rate. There are special arrangements for dances held on licensed premises. Certain live musical performances, functions such as dinner dances and fund raising events will not be regarded as dances. Further details on the general rule with regard to dances, the exceptions to this rule and the VAT treatment of dances are detailed in the Information Leaflet which is reproduced on here.