asked the Minister for Finance if he will state whether representation has been made to him and to the Revenue Commissioners by the Irish Coursing Club, asking that all coursing meetings which are not carried out for the purpose of profits be exempted from the payment of entertainment tax; if he will state whether this tax was not enforced by the British Government prior to the Treaty; and if it is his intention to exempt such meetings from this tax.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - ENTERTAINMENT TAX AT COURSING MEETINGS.
SEAN O LAIDHIN
Representation of the nature referred to in the first part of the question was made in 1923. I would refer the Deputy to the reply furnished on the 12th June, 1924, to Deputy Micheal O hIfearnáin in response to a question of a similar nature. From the passing of the Finance Act, 1916, entertainments duty was payable by promoters of coursing meetings in cases where payments for admission were made. During the disturbed period payment of this duty may not have been made, but the legality of the duty was never questioned and exemption from payment was never granted. It is not the intention to exempt such meetings from payment of the proper entertainment duty.
Is the Minister aware that such coursing meetings are not run for the purpose of making a profit, and is he aware that the entertainment tax was only imposed on such games or sports on which profits are made, and that in this case there was no money distributed except in prizes? Will the President try to use his influence, if he has influence, with the Minister for Finance to see that this particular sport—the only old Irish sport that we have left—is exempted from the entertainment tax?
I would not like to answer in the absence of the Minister.