asked the Minister for Finance if he is aware that concerts are sometimes held to raise funds to enable groups in villages to undertake local improvements, and whether such concerts will be classed as concerts of a philanthropic nature for the purposes of exemption from entertainments tax.
Ceisteanna—Questions. Oral Answers. - Concerts for Local Improvements.
I am aware that entertainments are sometimes held for the purpose indicated and that exemption from payment of entertainments duty has not been allowed, as the Revenue Commissioners were not satisfied that the statutory conditions therefor were fulfilled.
I am unable to give any undertaking in the direction suggested by the Deputy in the second part of his question. Each case falls to be considered on its merits.
I have a case in point here where the Tourist Development Committee in my constituency got up a concert for the purpose of getting some funds to enable them to develop the district, and they were charged £5 16s. 8d. duty on the concert. I consider that that is an injustice.
The principle that governs the giving of relief is that the promoters must be disinterested. If a number of shopkeepers, say, in a village, promote some enterprise which is calculated to benefit themselves along with others, then that cannot be exempted from duty on the grounds of philanthropy.
I can assure the Minister that this committee is not composed of shopkeepers. It was got up for the sole purpose of developing the district, where there is a large amount of unemployment. Under these circumstances I think it is grossly unfair.
I do not know anything personally about the committee. I was only stating the principle on which the Revenue Commissioners would deal with it, and on which I am satisfied they did deal with it.
Will the Minister consider the question of introducing an amendment to the Finance Bill to remove this injustice?
No.
Then I must raise it on the adjournment.
I think there is an amendment on the Paper dealing with the matter.