asked the Minister for Finance if he has received representations from the Irish Coursing Association claiming that the sport of coursing should be exempt from Entertainment Tax on the ground that it is a national sport, and should, therefore, be included amongst the sports which are exempt from such tax in accordance with the provisions of the Entertainment Act, and, if so, if he will state what is the decision which he has arrived at in the matter.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - ENTERTAINMENT TAX ON COURSING.
The answer to the first part of the question is in the affirmative. As regards the second part of the question, the decision arrived at was that the statutory conditions of exemption laid down in Section 1 (5) (d) of the Finance (New Duties) Act, 1916, were not fulfilled, and that there was, therefore, no power to exempt coursing meetings from payment of entertainments duty.
Will the Minister say whether there is any intention on the part of his Department to reconsider this question?
None whatever.