asked the Minister for Finance if he will state the conditions which must be complied with by cinemas in order to obtain remission of tax in respect of the showing of films in Irish; whether he is aware that some cinemas are showing the same films repeatedly during each programme and over a period of months; and if he will state whether such cinemas qualify for remission.
Ceisteanna—Questions. Oral Answers. - Irish Films: Remission of Tax.
Under Section 16 of the Finance Act, 1956, cinema shows consisting entirely of Irish language films are exempt from entertainments duty. Under Section 6 of the Finance Act, 1953, a 50 per cent. repayment of entertainments duty is provided in respect of cinema shows one-third of which consists of Irish language films.
I am aware that for some time past certain cinema owners, for the purpose of obtaining the 50 per cent. repayment of duty under the Finance Act of 1953, have been presenting Irish films in a manner very much at variance with the purpose of the section which is to encourage the showing of Irish language films as part of the normal cinema programme. I am taking steps to have the section amended in a way which I hope will prevent it from being abused. If the amendment does not suffice to do this, I will have no option but to seek the complete withdrawal of the repayment provision contained in the section.