asked the Minister for Finance if he is aware that in cases where dances and such functions are being organised for the funds of the Irish Red Cross, and where the supper materials and other elements are donated free by charitably disposed friends, such donations are not considered free, and are assessed at an arbitrary expense value by the Inland Revenue officers; that, as this assessment invariably brings the total expenses above 30 per cent. of the takings, it is impossible to bring these functions within sub-section (4) of Section 10 of the Finance Act, 1943; and, if so, if he will take steps to amend the instructions issued to his officers in such a manner as will enable this great national society to carry on its functions free from tax.
Ceisteanna—Questions. Oral Answers. - Functions in Aid of Irish Red Cross.
In the case of supper-dances and similar functions, the net proceeds of which are devoted to philanthropic purposes, such as those of the Irish Red Cross, entertainments duty is only charged on such part of the payment for admission as represents the right of admission to the dance. In assessing the duty, a due deduction is made in respect of the cost of the supper or other non-dutiable items. As regards items donated free in respect of the dance itself, Section 10 of the Finance Act, 1943, provides that moneys expended in respect of any dutiable entertainment are to be regarded as expenses of the entertainment, irrespective of the person by whom, or the source from which they are provided.
The majority of the entertainments promoted for the purpose of raising funds for the Irish Red Cross, in respect of which relief is sought, qualify for remission of duty.