COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, January 14, 2013

QUESTION NO. 7

QUESTION: Councillor D. Looney

To ask the Manager if prices have been changed, or are set to change, in Leisure Centres and other facilities under the remit of the Council; to state the rationale for such changes; and to make a statement on the usage of these facilities in general?

REPLY:

A range of activities of public bodies came within the scope of VAT from 1st July 2010. Some activities however, termed Community Facilities, did not come within the scope of VAT on 1st July 2010.

The Minister for Finance signed a Commencement Order (S.I. 392 of 2012) effective from 1 January 2013 in respect of facilities for taking part in sporting or physical education activities, where the facilities are provided by a public body. The provision of facilities for taking part in sporting or physical education activities is liable to VAT at the second reduced rate, currently 9%.

South County Dublin Leisure Services Ltd. is the management vehicle (not for profit) used by the Council to operate the three leisure facilities, Tallaght, Lucan and Clondalkin. A report is being compiled by the management of SCDLS for consideration by their board on the impact that this new VAT cost will have on the business.  Every effort will be made to minimise any increases that may be passed onto the customer.  The Council will be kept informed on any price adjustments arising from this new VAT.