asked the Minister for Finance if he is aware that picture houses charging lower rates for admission have to pay a proportionately greater share of the Entertainment Tax than houses charging higher rates, and whether, to remove this injustice, he will strike a flat rate on the gross takings of all cinemas with whose certified takings the Excise Authorities are satisfied, and thereby ensure an equitable incidence of this tax.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - INCIDENCE OF ENTERTAINMENTS TAX.
As regards the first part of the question, I would point out that Entertainment Duty is not paid by the proprietors of picture houses, but by the public. I am aware of the point to which attention is called in the question, but I regret that for many reasons I am unable to entertain the proposal to substitute a flat rate for the present sliding scale.
Of course, the Minister is aware that the proprietors of picture houses, where the price of the seats is smaller, are at a disadvantage owing to the system—is not that so? Have they not got to pay a proportionately larger amount?
I have already said that the proprietors do not pay.
Have not the people who go there to pay an extra proportion of the amount?