asked the Minister for Finance if he is aware that under conditions laid down in Section 10 (4) of the Finance Act, 1943, functions such as dances, promoted expressly for the purpose of raising funds for the Irish Red Cross, are being charged full entertainments duty owing to the impossibility of complying with the percentage condition as regards expenses; and whether he is prepared to introduce amending legislation to ensure that any such functions organised for this great national charity will be entirely exempt from the entertainments duty now levied.
Ceisteanna.—Questions. Oral Answers. - Irish Red Cross.
Sub-section (4) of Section 10 of the Finance Act, 1943, provides for remission of entertainments duty in cases where the whole of the net proceeds of an entertainment are devoted to philanthropic or charitable purposes and where the expenses of the entertainment do not exceed 30 per cent. of the takings. The majority of the entertainments promoted expressly for the purpose of raising funds for the Irish Red Cross, in respect of which relief is sought, qualify for remission of duty. I am not prepared to introduce amending legislation to provide for remission in all such cases.
asked the Minister for Finance if he is aware that very generous subscriptions have been given by leading commercial and industrial firms to the special fund being organised by the Irish Red Cross in the anti-tuberculosis campaign; and whether he is prepared to undertake that such subscriptions, given for this great national charity, will not be assessed for income-tax purposes.
The answer to the first part of the question is in the affirmative. As regards the second part, deductions are not allowable under the Income Tax Acts for such subscriptions. I may add that the matter was fully and sympathetically considered a year ago.