asked the Minister for Finance whether he will introduce legislation to provide for exemption from turnover tax on functions run by the ICA for charitable purposes; and whether he will arrange with the Revenue Commissioners that, in particular, no turnover tax will be charged on functions organised by the ICA the profits of which went to the Biafran fund.
Ceisteanna—Questions. Oral Answers. - Turnover Tax Exemption.
52.
Previous experience of taxing dances has shown that the existence of exemptions for functions promoted for special purposes such as charities led to substantial loss of Revenue and to abuse which was virtually impossible to counter. For this reason I do not intend to provide for exemption from turnover tax on those general grounds for any dances.