An updated leaflet on the VAT Treatment of Dances has been published by Revenue. The promotion of and admission to dances is liable to VAT at the standard rate. For VAT purposes a dance includes all public dances, that is, functions or gatherings where the principal activity is dancing, and which are open to the public on payment of an admission charge, or on pre-purchase of a ticket. Examples of what constitutes a dance are functions arranged and promoted as dances, and activities consisting of dancing carried on in nightclubs, discotheques, public houses, and similar establishments. Click here.