asked the Minister for Finance if he is aware that turnover tax is being charged for amateur drama and opera productions; and if in view of the fact that such productions are non-profit, he will remit such tax.
Ceisteanna—Questions. Oral Answers. - Turnover Tax.
25.
I am aware that turnover tax may be chargeable in respect of entertainments, including amateur drama and opera, where the making of private profit is not the object of the entertainment.
The tax, however, is primarily a charge, not on profits, but on the amount expended by the public on admissions, and it would not be feasible to grant exemptions by reference to the objects to which the proceeds from admissions may be devoted. I regret that for these reasons I am unable to grant the Deputy's request.
Is the Minister aware that this is the first year that this tax has been charged?
No. The tax has been charged on all receipts to which it is applicable since the tax was first introduced.
Is the Minister aware that this is the first year that there has been a turnover tax on these amateur societies?
I am not so aware.
Is the Minister aware that these cultural organisations are non-profit and that most of them run at a loss? Is the Minister aware that if this tax is persisted in, the Minister will close down practically every amateur theatrical and operatic society in the country?
I am not so aware.
Is the Minister aware of anything?
I am not aware of a great deal of what the Deputy says to me.
Surely I am entitled to a courteous reply to my question?
It is not.
Is the Minister aware, for example, of the position of an operatic society that is struggling to exist and that now has to meet this unnecessary tax with the result that they will have to close down? The Minister is aware of nothing.
Is turnover tax charged on amateur athletics, and so on?
There are a number of minor exemptions.
Is it true that there is no turnover tax on the admission charge to rugby, soccer and Gaelic matches?
No, it is not so. There are certain exemption limits.
What are they?
They are a bit complicated but I shall furnish the Deputy with the information——
Is it related to the total amount of the gate? I think the Minister ought to have regard to what Deputy Esmonde said. Rather than allow them to be adversely affected by the imposition of the turnover tax, these amateur operatic and dramatic societies should be encouraged.
What about the position of the Wexford Festival, the Dublin Festivals and the Cork Festivals?
I am inundated every day with requests for all sorts of laudable purposes.
As an opera lover, the Minister should——
Why is it charged this year? Why was it not charged last year?
It was.