asked the Minister for Finance if he is aware that committees who run parochial dancehalls have now been put on a par with commercial dancehalls and nightclubs; and if he will make special arrangements to reduce their annual licence fee to a more reasonable level.
Written Answers. - Dancehall Licences.
272.
Excise duty of £100 is chargeable on annual public dancing licences and £15 on shorter period licences, not exceeding one month. The question of excise duty does not arise in relation to dances not open to the public.
Dances attract VAT at the lower 10 per cent rate rather than the standard rate of 25 per cent.
I do not believe that the foregoing taxes are unduly burdensome on any public dancehall. The level of duty on licences is a matter for consideration in the budget each year and the Deputy can be assured that his views will be borne in mind in that context.