I move amendment No. 24:
In page 5, to delete lines 14 to 30, and substitute the following:
54E.-(1) Each registered proprietor (within the meaning of the Betting Act, 1931) shall, in respect of each registered premises (within the meaning of the Betting Act, 1931) of which he is the registered proprietor, pay to the Revenue Commissioners for and on behalf of the Authority, by the 1st day of September in each year, a charge in relation to the amount (in this section referred to as "turnover") received by him from bets the subject of excise duty imposed by section 24 of the Finance Act, 1926, placed at the premises, during the period of 12 months up to the previous 30th day of June or the last Saturday in the previous June, as decided by the Revenue Commissioners, being-
(a) in the case of a proprietor who has received turnover in that period of less than £50,000, an amount of £500,
(b) in the case of a proprietor who has received turnover in that period of £50,000 or more but less than £100,000, an amount of £1,000, and
(c) in the case of a proprietor who has received turnover in that period of £100,000 or more, an amount of £2,000.
(2) The Minister may by regulations, with the consent of the Minister for Finance, vary-
(a) the charge referred to in paragraph (a) of subsection (1) to an amount of not more than £1,000,
(b) the charge referred to in paragraph (b) of subsection (1) to an amount of not more than £2,000, and
(c) the charge referred to in paragraph (c) of subsection (1) to an amount of not more than £5,000.".
In proposing amendments Nos. 24 and 27, I thereby oppose amendment No. 26. As I said earlier, we took into account the contributions on Second Stage when there was a good deal of comment on the proposed new single flat rate charge of £2,000 on all off-course betting shops and the serious adverse effect this would have on small shops in rural towns and villages. My amendment No. 26 accepts the principle advanced by Deputies Penrose, Connaughton, Power and others who spoke, and I am prepared to go further in proposing a three tier system to accommodate all concerns expressed to me on this matter, both inside and outside the House. I am suggesting that those shops with a turnover less than £50,000 would pay only £500; those with a turnover between £50,000 and £100,000 would pay £1,000; and those with a turnover greater than £100,000 would pay £2,000. Deputy Power, who probably knows more about this than any of us, says that most bookmakers would have a turnover of at least £500,000. These are annual charges which may be altered by the Minister for Agriculture and Food, with the consent of the Minister for Finance, to rates not more than £1,000, £2,000 and £5,000 respectively.
I remind Deputies that these annual charges are per shop, so if the likes of Ladbrokes and Powers have a chain of shops the charge would be payable by each shop in the chain, while smaller bookmakers with only one shop will pay only once. Our research showed that the net effect of the change would be to reduce the charge for about 106 shops, out of about 800 betting shops in the country. This helps the small concerns. As Deputy Sheehan knows, in places like Bantry the shops are down a small lane——