I move:
In page 8, after paragraph (b) of Section 10 (4), line 41, to insert a new paragraph as follows:—
(c) Entertainments duty shall not be charged, levied or paid on any payments for admission on or after the operative date, to any entertainment consisting of the showing of 16 mm. films in a village hall, rural hall or travelling unit, duly registered with the Revenue Commissioners and subject to whatever conditions are required by an Order made under this Act.
I have put down this amendment in the form in which I thought it would be most acceptable to the Minister and to the Revenue Commissioners. I put it in this form in order to leave as open a door as possible for the Commissioners to make whatever regulations they may think would be necessary in order to guard against abuses. I understand that the abuses involved would be chiefly with regard to commercial undertakings taking advantage of any relief that might be given. If the form in which I have put it down is not acceptable but if the principle of the amendment is acceptable, I suggest that the Minister might deal with the matter when the Bill comes before the Seanad, as it can hardly be dealt with here now.
Since we discussed this matter before I have found considerable reaction in favour of the proposal from unexpected quarters not at all confined to any particular Party. The present position is such that the 16 mm. undertakings are actually going out of business altogether owing to the restrictive conditions. The renters rent their films according to two different methods. One is a flat rate. These small people who have undertakings of this kind found the flat rate too onerous. Other renters rent on the basis of 50 per cent. of the profits but, unfortunately, there is a revenue regulation which does not give relief in the case of educational and cultural films if the expenses exceed 50 per cent., with the result that it is impossible for people to take advantage of any relief that might be coming to them otherwise.
The effects of giving relief in this matter could be very great indeed. It gives an opportunity to individual effort. It would allow people who are imbued not by any commercial motive but by public spirit and who wish to give public service to their localities to make a modest amount of money which would help to build a hall or to purchase plant or even to purchase cameras and to make their own local films. Ultimately they would be of very great interest to the people in showing local history, local folklore and archæology. There could even be films of the comic and amusing kind. Local people would like to see themselves on the films. The thing is capable of being used to remove what has been called rural depression. I remember one lecturer saying that rural depression is mental depression. At least, this is one factor which has been realised in some places as helping greatly to remove that and also to remove one of the causes of emigration.
There are various bodies that have been interested and that would be very interested in the development of the 16 mm. film. For instance, the Gaelic League could use it as an instrument for creating a greater interest in the language. We are very often apt to scold people because they do not talk Irish. Irish is regarded by the children as having been a task at school. In that connection, no attempt has been made to use this instrument of films, which has been called by educational authorities the only adult education that takes place for the ordinary public. I remember one prominent educationist saying that the education of the country had passed out of the hands of educationists into the hands of people who make films. Certainly, it is true of the boys and girls who go to work early in life and have not the opportunities of other educational resources that their main mental pabulum is going to the films. Therefore, there is no sense in abusing people for going to the films or in abusing films. That is a purely negative attitude. We ought to be able to give the people something constructive, something they can do themselves. If they take an interest in local films, they will begin to take an interest in having films made for themselves. From that point of view it could be used as a very valuable instrument. Young farmers' clubs in many cases have instructional films which give them an opportunity of learning things which they otherwise would not get an opportunity of seeing in action. Muintir na Tíre for some time took up this idea and had to drop it because it did not pay. All these bodies which are non-political and which are interested in developing the amenities in rural life have in this instrument something they could use if they had this relief.
I do not think I need press the matter any further. If the amendment is not found verbally suitable, the Minister could take his own opportunity to adapt it and to give the relief which is asked for.
