asked the Minister for Finance if he will state in what way the Revenue Accounts are kept which renders it impossible for the Minister to segregate for the information of this House the amounts collected by means of the Entertainment Tax from different forms of entertainments and more especially which renders it impossible for him to ascertain the amount levied during the financial year ended 31st March, 1933, off the receipts for attendance at competitions held by the Irish Amateur Boxing Association, and whether he will direct that for the future these accounts will be kept in a more satisfactory manner so as to make information of this nature available.
Ceisteanna—Questions. Oral Answers. - Entertainment Tax Accounts.
Entertainments Duty is paid either
(1) by means of Government tickets of admission impressed with a stamp denoting the duty. These are sold by collectors of Customs and Excise, or
(2) by adhesive Excise stamps for affixing to proprietors' tickets. These are sold by collectors of Customs and Excise and at certain post offices, or
(3) on the basis of returns of payments for admission in respect of specific places of entertainment.
As regards (1) and (2) the tickets and stamps may be used for any dutiable entertainment by the purchaser, who is not required to state the purpose for which the tickets or stamps will be used. It is not possible, therefore, to segregate the duty so received as between the different kinds of entertainments. Such segregation is possible only in the case of payments of duty based on certified returns.
To keep the accounts in the manner suggested by the Deputy would involve much additional State expenditure which it is considered would not be justified in the circumstances.
Is the Minister not in a position at the present moment to state the amount which is being levied off certain returns which he classifies as Class 3 in that statement?
That is a separate question.
With great respect, I submit that it arises out of this question directly. Of course the Minister cannot answer the question.
Was it asked?
Yes, it was.