23/10/2026
STEP UP for DANCE
Open letter to STEP UP for DANCE
I would like to put forward a review of the VAT charged on Irish dance classes as a priority for the campaign. There are two clear arguments worth pursuing: Irish dance as education and Irish dance as children’s physical activity.
Firstly, Irish dance should be considered for an education VAT exemption, meaning qualifying lessons would have no VAT charged on them. Ballet schools have been recognised as providing exempt education, and children’s gymnastics lessons can qualify where they meet the educational requirements. Irish dance deserves to be examined on the same basis. Children attending Irish dance are following structured lessons, learning technique, developing their skills through progressive levels and, in many cases, sitting formal grade examinations. This is a clear basis for asking why Irish dance tuition should not receive similar recognition as education, with no VAT payable on qualifying lessons.
Secondly, the campaign should seek consideration of a reduced VAT rate of 9% in recognition of Irish dance’s contribution to children’s fitness and physical activity.
We are struggling as a nation to get enough children meeting the recommended minimum levels of physical activity. Irish dance provides regular movement that develops fitness, strength, balance and coordination. It also reaches children who may have little interest in team sports, giving them an activity they enjoy and a reason to keep moving.
Making classes more affordable would help families access that activity and support children to meet their daily movement recommendations. Tax policy should support efforts to get children moving.
The current 23% VAT rate, where it applies, places a substantial burden on teachers and families. From a €10 class fee, approximately €1.87 is VAT, leaving €8.13 before hall hire, insurance, wages and other expenses. Reducing that burden could help teachers keep fees affordable, employ assistants and additional teachers, and offer more classes in their communities. Irish dance contributes to children’s education, health, local employment and the preservation of our cultural heritage. I would like the campaign to seek a formal review of both options: an education exemption with no VAT charged on qualifying tuition, and a reduced 9% rate for classes that remain taxable.
Sarah Gillespie
Wayne WebsterWorld Irish Dance Association (WIDA)CLRG Irish Dancing CommissionIrish Dancing MagazineWebster Irish Dance AcademyRichenda Ward D'ArcyMorrissey School of Irish DancingSarah Gillespie
