I move:
EXCISE.
(1) That, on and after the 15th day of August, 1947, sub-section (5) of Section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates specified in the said sub-section (5), there were substituted the following rates, that is to say:—
|
Where the payment for admission, excluding duty |
Rate of Duty |
||||||
|
s. |
d. |
s. |
d. |
s. |
d. |
||
|
exceeds |
0 |
4 |
and does not exceed |
0 |
4½ |
0 |
1½ |
|
,, |
0 |
4½ |
,,,, |
0 |
6 |
0 |
2 |
|
,, |
0 |
6 |
,,,, |
0 |
8 |
0 |
3 |
|
,, |
0 |
8 |
,,,, |
0 |
11½ |
0 |
4½ |
|
,, |
0 |
11½ |
,,,, |
1 |
3½ |
0 |
6½ |
|
,, |
1 |
3½ |
,,,, |
1 |
9 |
0 |
9 |
|
,, |
1 |
9 |
,,,, |
2 |
4½ |
1 |
1½ |
|
,, |
2 |
4½ |
,,,, |
3 |
0 |
1 |
6 |
|
,, |
3 |
0 |
,,,, |
4 |
0 |
2 |
0 |
|
,, |
4 |
0 |
2 |
0 for |
|||
|
the first 4s. and 2s. for every additional 4s. or part of 4s. |
(2) That, on and after the 15th day of August, 1947, sub-section (2) of Section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates specified in the said sub-section (2), there were substituted the following rates, that is to say:—
|
Where the payment for admission, excluding duty, |
Rate of Duty |
||||||
|
s. |
d. |
s. |
d. |
s. |
d. |
||
|
exceeds |
0 |
4 |
but does not exceed |
0 |
4½ |
0 |
1½ |
|
,, |
0 |
4½ |
,,,, |
0 |
6 |
0 |
2 |
|
,, |
0 |
6 |
,,,, |
0 |
7 |
0 |
3 |
|
,, |
0 |
7 |
,,,, |
0 |
8 |
0 |
4 |
|
,, |
0 |
8 |
,,,, |
0 |
10 |
0 |
5 |
|
,, |
0 |
10 |
,,,, |
1 |
0½ |
0 |
7½ |
|
,, |
1 |
0½ |
,,,, |
1 |
4 |
0 |
10 |
|
,, |
1 |
4 |
,,,, |
1 |
6 |
1 |
0 |
|
,, |
1 |
6 |
,,,, |
1 |
9 |
1 |
3 |
|
,, |
1 |
9 |
,,,, |
2 |
0 |
1 |
6 |
|
,, |
2 |
0 |
,,,, |
2 |
10½ |
2 |
1½ |
|
,, |
2 |
10½ |
,,,, |
4 |
0 |
3 |
0 |
|
,, |
4 |
0 |
3 |
0 for |
|||
|
the first 4s. and 3s. for every additional 4s. or part of 4s. |
(3) That paragraph (c) of sub-section (3) of Section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said Section 11) paid on payments, made on or after the 15th day of August, 1947, for admission to an entertainment in any such theatre as is mentioned in the said sub-section (3), have effect as if, for the words "one-half of the said duty", there were substituted the words "thirty per cent. of the said duty".
(4) That paragraphs (1), (2) and (3) of this Resolution shall be in lieu of Financial Resolution No. 6 passed by Dáil Eireann in Committee on Finance on the 7th day of May, 1947, and agreed to by Dáil Eireann on the 13th day of May, 1947.
This Resolution follows on consultations between the Revenue Commissioners and the Theatre and Cinema Association regarding the rates of entertainment duty at cinemas proposed in paragraph 2 of Financial Resolution No. 6. Deputies will remember that in the Budget statement I said I would be agreeable if the cinema proprietors consulted with the Revenue Commissioners as to the incidence of this particular duty. The rates now proposed will be more convenient to cinema proprietors and to the public, and will involve no appreciable change in the estimate of revenue from entertainment duty given in the Budget statement.
