I move amendment 1:—
In page 4, before Section 8, to insert a new section as follows:—
8. Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of so much of the income of any body of persons established for the purpose of promoting the games of Gaelic football, hurling, and handball or any of them as the Revenue Commissioners are satisfied has been or will be applied to such purpose.
This amendment has been pressed for by a number of Deputies and by the Gaelic Athletic Association. It is one which is of only trivial importance financially. The G.A.A., in common with other associations which make profits out of the playing of their games, pays income tax on these profits. In the case of the G.A.A. the profits are devoted solely to promoting the games. Now, it is a fact that these particular national games have been regarded as worthy of being fostered and promoted for a very considerable time. It was part of the programme of the movement which resulted in the setting up of this State: that these particular games should be fostered and extended as far as possible, and it is thought that while we would not be willing to make any substantial sacrifice of revenue, that where a small sum such as that of about £300 per annum is concerned, that a concession may reasonably be given. So far as Schedule A tax on grounds in the possession of the Association is concerned, that tax will continue to be paid. As a matter of fact, the policy of the body is to use all profits for the purpose of purchasing additional grounds for the playing of these games, and in consequence, while we may lose about £300 under Schedule D tax, we will, in the course of a few years, gain a more or less corresponding sum from an increase in the tax under Schedules A and B.