I move:—
(1) That in this Resolution— the expression "entertainments duty" means the Excise duty referred to by that name in and chargeable under Section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments; the expression "personal performance" means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—
(a) a dramatic performance,
(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,
(c) a number of variety items or turns such as are ordinarily given in a music-hall;
the expression "cinematographic exhibition" means an entertainment which consists of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means.
(2) That on and after the 1st day of July, 1936, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of a cinematographic exhibition shall (save as is otherwise provided by the next following paragraph of this Resolution) be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (2) of Section 24 of the Finance Act, 1935 (No. 28 of 1935), that is to say:—
|
Rate of Duty |
|||||||
|
Where the payment for admission, excluding duty, |
s. |
d. |
|||||
|
s. |
d. |
s. |
d. |
||||
|
exceeds |
0 |
4 |
and does not exceed |
0 |
6½ |
0 |
1½ |
|
,, |
0 |
6½ |
,,,, |
0 |
7 |
0 |
2 |
|
,, |
0 |
7 |
,,,, |
0 |
9 |
0 |
3 |
|
,, |
0 |
9 |
,,,, |
0 |
11½ |
0 |
4½ |
|
,, |
0 |
11½ |
,,,, |
1 |
6 |
0 |
6 |
|
,, |
1 |
6 |
,,,, |
1 |
10 |
0 |
9 |
|
,, |
1 |
10 |
,,,, |
2 |
11 |
1 |
1½ |
|
,, |
2 |
11 |
,,,, |
4 |
0 |
1 |
6 |
|
,, |
4 |
0 |
1s. 6d. for the first 4s. and 1s. 6d. for every additional 4s. or part of 4s. |
(3) That Section 22 (which relates to the exemption of stage plays, etc., from entertainments duty) of the Finance Act, 1931 (No. 31 of 1931), shall not apply, on or after the 1st day of July, 1936, to any entertainment in a theatre in respect of which letters patent have been issued and are in force under the Act of the Parliament of Ireland passed in the year 1786 and entitled "An Act for Regulating the Stage in the City and County of Dublin," and that in lieu thereof the following provisions shall have effect as on and from the said 1st day of July, 1936, that is to say:—
(a) entertainments duty shall not be charged or levied on payments for admission to any entertainment in any such theatre as aforesaid where the Revenue Commissioners are satisfied either—
(i) that such entertainment consists wholly of a personal performance, or
(ii) that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constitutes not less than 75 per cent. of the whole entertainment,
(b) entertainments duty shall be charged, levied, and paid on all payments for admission to any entertainment in any such theatre as aforesaid at rates equal to 50 per cent. of the respective rates set forth in the next preceding paragraph of this Resolution where—
(i) the Revenue Commissioners are satisfied that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constitutes less than 75 per cent. but not less than 50 per cent. of the whole entertainment, and
(ii) arrangements are in force whereby the entertainments duty on payments for admission to such theatre is charged and paid on the basis of certified returns of such payments for admission furnished by the proprietor of such theatre to the Revenue Commissioners;
(c) entertainments duty shall be charged, levied, and paid on all payments for admission to any entertainment in any such theatre as aforesaid at the rates set forth in the next preceding paragraph of this Resolution where—
(i) such entertainment consists partly of a personal performance and partly of a cinematographic exhibition, and
(ii) neither of the foregoing sub-paragraphs of this paragraph of this Resolution applies to such entertainment.
(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This provides for the alterations in the entertainments duty on cinema seats, which I have dealt with at length in my Budget statement.