I move:—
To insert immediately before section 28 a new section as follows:—
"On and after the 1st day of July, 1924, section one of the Finance (New Duties) Act, 1916, as amended by section 3 of the Finance Act, 1917, section 11 of the Finance Act, 1918, and section 7 of the Finance Act, 1919, shall have effect as if for the words in section 7 of the Finance Act, 1919—
“exceeds 4d. and does not exceed 4½d. |
1½d. |
exceeds 4½d. and does not exceed 7d. |
2d.” |
there were substituted the words— |
|
“exceed 4d. and does not exceed 7d. |
1d.” |
and as if for the words in section 3 of the Finance Act, 1917 |
|
“exceeds 2d. and does not exceed 4d. |
1d.” |
there were substituted the words— |
|
“exceeds 2d. and does not exceed 4d. |
½d.” |
The object of this amendment is to reduce the ratio of the entertainment tax on the cheap seats in places of amusement. I did on a previous occasion endeavour to draw the attention of the Minister to the unfairness of the manner in which this particular tax is assessed. At the present time a man who is able to afford a 6d. seat and who desires to take advantage of a place of amusement has to pay 2d. as a tax in addition to the 6d.. or 33 ?rd per cent. on the entrance charge, while the man who is able to afford a 2/- seat is only charged 4d. entertainment tax or 16 ?rds per cent. That means that the poorer man is charged entertainment tax at double the rate charged to the better off man. This entertainment tax was originally imposed by the British Government, but I find it very difficult to get an explanation as to why it has been assessed in that way.
I think it was Deputy Bryan Cooper and Deputy Figgis who yesterday, on a discussion on another amendment, pleaded with the Minister for some consideration in regard to a deduction of the duties on pianos. They seemed to be under the very wrong impression that the playing of the piano was a popular form of amusement for the poorer classes.
I think that it is easier and cheaper for the poorer classes who wish to enjoy themselves and get away from the slums in which they live in cities and towns to go to the picture houses for the amusement that they can provide rather than buy pianos from England or somewhere else. I have not been able to get any of the figures which would enable me to make a rough estimate of the effect of such a reduction if the Minister was agreeable to accept the amendment. The Snowden Budget, I understand, makes provision for having no entertainment tax on seats under one shilling. I think that some consideration should be given by the Minister to the conditions prevailing here at the present time; and some explanation, at any rate, should be given as to why it is that the wealthier classes of people have to pay a lower rate of entertainment tax than the poorer classes. The Minister may argue that he could not undertake to accept the amendment because of the amount of money that would be involved. I believe that whatever amount of money would be involved as the effect of accepting this amendment would be met, to some extent at any rate, by the increased number of people who would be likely to patronise places of amusement as the result of the reduction. Some explanation is due to the Dáil for the tax as it stands at present; and I trust the Minister will see his way to make it more equitable to all classes in the future. The tax, whatever it may be, is, in all cases, passed on to the people who patronise the picture houses; and nothing is gained by the people who provide the amusements in picture houses or theatres or anywhere else from the tax which is at present charged.