asked the Minister for Finance whether he is aware that, owing to an increase in wages and in other essential minimum expenses, it is now virtually impossible for any person or committee to run a dance in aid of charity and keep the expenses under 30 per cent. of the receipts, and that, as a consequence, all such dances are liable to the full amount of entertainment tax; and, if so, whether he will examine the question of amending the relevant regulations in order to provide for unconditional exemption from the tax of all dances which are proved to be bona fide in aid of charitable or educational purposes.
Ceisteanna—Questions. Oral Answers. - Dance Entertainment Tax.
I have given consideration to the difficulties to which the Deputy refers, but am not prepared to allow unconditional exemption in such cases.
asked the Minister for Finance if he will state in respect of the latest period of six months for which figures are available (1) the number of public dances which were liable to entertainment tax; and (2) the number which were exempt from tax (a) wholly, and (b) in part, by reason of having been organised in aid of charity and of having fulfilled the other necessary conditions.
No information is available as regards item (1) in the Deputy's question. Such information as is available as regards item (2) in the question could only be ascertained by an expenditure of time and labour which, in the present circumstances, would not be warranted.