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Dáil Éireann díospóireacht -
Wednesday, 15 Dec 1948

Vol. 113 No. 12

Ceisteanna—Questions. Oral Answers. - Cinema Entertainment Tax.

asked the Minister for Finance if he will consider the advisability of granting an exemption from entertainment tax to cinemas in small provincial towns.

I am not prepared to adopt the Deputy's suggestion.

Is the Minister aware that there is an unanswerable case for a differentiation as between rural cinemas and the cinemas in large urban areas?

These provincial towns are in rural areas.

The small provincial towns cater for the rural areas and is the Minister aware that at least 80 per cent. of the cinemas are at present losing money by reason of their high overheads and the small population in these areas? In these circumstances, does he not consider that there is a case for some relief?

I addressed myself to the question as put down, which referred to exempting cinemas in small provincial towns from entertainment tax. This is the first time this proposal was put forward and I am not prepared to adopt it. The matter of exemption or making some differentiation in rural areas, in places with a population of 500 and under, was mentioned during the Budget discussion and I promised to have that considered, but I indicated that while considering it I was not at any time making any promise. That matter is still being considered.

Has the Minister come to any conclusion with regard to the 16 mm. films?

That is also being considered, and I am still not making any promise in relation to it.

Will the Minister consider the case of country halls where pictures are shown?

That was part of the matter raised during the Budget debate and it is still being considered, but I cannot guarantee that anything will be done with regard to it.

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