asked the Minister for Finance whether he is aware that officials of the Revenue Commissioners have notified the proprietors of several halls in County Louth which are more than three miles from the main post offices in the adjoining towns that the halls are subject to entertainments duty; and, if so, whether he will give the names of such halls in County Louth, stating in each case their distance from the main post office in the adjoining town.
Ceisteanna—Questions. Oral Answers. - County Louth Entertainments Duty.
In applying the exemption from entertainments duty provided in Section 13 of the Finance Act, 1949, the distance of three miles is taken from the actual boundary of a county or other borough, an urban district or a town having commissioners under the Towns Improvement (Ireland) Act, 1854. In the case of other towns having a population exceeding 500, the distance is taken from the principal post office. The proprietors of halls in County Louth have been informed by the local officials of the Revenue Commissioners of their liability to entertainments duty accordingly.
The reply to the latter part of the Deputy's question is in the form of a tabular statement which, with the permission of the Ceann Comhairle, will appear in the Official Report.
Following is the statement:—
|
Name of Hall |
Distance from nearest boundary of Urban District of Dundalk |
Distance from the main post office in Dundalk |
|
Ancient Order of Hibernians' Hall, Kilkerley, Dundalk |
2½ miles |
3¾ miles |
|
Fianna Fáil Hall, Miltown, Kilkerley, Dundalk |
2¾ miles |
4 miles |
|
Wolfe Tone Fianna Fáil Hall, Knockbridge, Dundalk |
2½ miles |
4 miles |
|
Irish National Foresters' Hall, Ravensdale, Dundalk |
2¾ miles |
4½ miles |
|
Ancient Order of Hibernians' Hall, Bridge-a-Chrin, Dundalk |
1¾ miles |
3 miles |
|
(approximately) |
Does the Minister not think that the putting of a tax on dances held five miles from the Post Office in Dundalk is a breach of the understanding which he gave to the Dáil during the passage of the Finance Bill?
If the Deputy looks at the Dáil Debates for the 23rd June, he will find that I have precisely explained the position.
The Minister did not explain on that occasion how he was going to enforce the tax in the same way as he has explained it to-day.
If the Deputy would read the debate——
I have. I would refer the Minister to the fact that when he was being pressed on the matter of what halls were going to be included, he said:
"With regard to the area, we are leaving that with some elasticity in it. If there is going to be any modification of it, it will be modified for the benefit of the exemption and not against it."
That is not the whole of what I said.
Does the Minister not recollect that he left this House under the impression that the Act was going to be interpreted beneficially and that anybody three miles from the centre of a town need not worry?
I precisely said in the Dáil on that occasion that where there was a legal boundary of a county borough, an urban district or a town having commissioners under the Towns Improvement (Ireland) Act, the measure would be taken from the nearest point of that boundary.
Would the Minister refer to the column in which he said that?
I cannot refer to the column now.
I cannot find the column here.
If the Deputy reads from column 1248 to column 1256, he will find it somewhere there.
I did read them and it is not there.