Dáil Éireann debate -
Wednesday, 15 Apr 1959

Vol. 174 No. 3

Financial Resolutions. - Resolution No. 7—Excise—Entertainments Duty.

Dr. Ryan

I move:—

(1) That in this Resolution "entertainments duty" means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.

(2) That on and after the 16th day of April, 1959, entertainments duty shall not be charged or levied on—

(a) payments for admission to any entertainment which consists solely of one or more greyhound races, or

(b) payments for admission to any entertainment which consists solely of an exhibition of the sport of boxing.

(3) That paragraph (a) of subsection (2) of section 19 of the Finance Act, 1933 (No. 15 of 1933), shall be repealed as on and from the 16th day of April, 1959.

(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

Mr. Sweetman

We got no explanation of Resolution No. 5. Perhaps the Minister would explain it?

Dr. Ryan

It provides that if a person is getting an allowances off the building at the end of the period, the value is taken. He may have got back too much or too little income tax.

Mr. Sweetman

Are the same averaging arrangements there?

Dr. Ryan

No, this would be the final transaction. There would be no averaging.

Mr. Sweetman

I think we shall wait until we see the Finance Bill. It may be easier to deal with it then.

Dr. Ryan

Resolution No. 7 deals with bringing to an end immediately the tax on greyhound racing and boxing. This is to give it immediate effect.

Mr. Sweetman

Does Resolution No. 7 not cover cinemas?

Mr. McQuillan

Where are cinemas covered?

Dr. Ryan

It is not necessary to cover them. The Finance Bill will be before us by then.

Resolution put and agreed to.