asked the Minister for Finance whether he will state, in respect of each of the financial years 1946-47 to 1951-52, inclusive, the amount of revenue derived through the tax levied on dancing.
Ceisteanna—Questions. Oral Answers. - Revenue from Dance Tax.
asked the Minister for Finance if he will indicate the net yield of the tax on dancing over the last three years.
With your permission, a Chinn Chomhairle, I propose to take Question Nos. 10 and 11 together.
The dance tax was not in operation during the years 1947-48 and 1948-49.
The approximate net receipts from the duty for the financial years 1949-50 to 1951-52 were as follows: 1949-50, £108,000; 1950-51, £132,000; 1951-52 £140,000.
From the best information now available, the net receipts for the year 1946-47 up to 31st July, 1946, when the duty was abolished, were approximately £25,000. Some explanation of this figure becomes necessary, as an amount of £76,099 was given as the receipt for the same period in a reply to a parliamentary question on the 21st June, 1949.
It has always been necessary, as regards adhesive stamps sold in post offices, to apportion sales as between the various forms of entertainment. Since the reimposition of the duty on 1st July, 1949, it has been found that for earlier years, inclusive of 1946-47, the proportion of such sales attributed to the dance tax had been considerably overstated.