Dáil Éireann díospóireacht -
Wednesday, 8 Jul 1953

Vol. 140 No. 5

Finance Bill, 1953—Financial Resolution.

Mr. MacEntee

I move:—

That on and after the 1st day of September, 1953, Section 10 of the Finance Act, 1948 (No. 12 of 1948), shall have effect as if, for the rates specified in sub-section (3) thereof, there were substituted the following rates, that is to say :—

Where the payment for admission, excluding	Rate of
duty,		Duty.
exceeds
4d. but does not exceed	4½d.	½d.
4½d. ,, ,, ,, ,,	5d.	1d.
5d. ,, ,, ,, ,,	6½d.	1½d.
6½d. ,, ,, ,, ,,	8d.	2d.
8d. ,, ,, ,, ,,	9d.	3d.
9d. ,, ,, ,, ,,	10½d.	4½d.
10½d. ,, ,, ,, ,,	1s. 0d.	6d.
1s. 0d. ,, ,, ,, ,,	1s. 1d.	7d.
1s. 1d. ,, ,, ,, ,,	1s. 3d.	9d.
1s. 3d. ,, ,, ,, ,,	1s. 5d.	10d.
1s. 5d. ,, ,, ,, ,,	1s. 6d.	1s. 0d.
1s. 6d.		1s. 0d. for the first 1s. 6d. and 3d. for every additional 3d. or part of 3d.

Mr. Sweetman

Could the Minister give us the existing figures on some admissions?

Mr. MacEntee

I shall try to but it may be very long. I should explain perhaps in order to help the Deputy and avoid the need to give a long statement of comparative figures that the purpose of this amendment is to cure a great number of anomalies which exist in the present scale of duties. It will give a reduction in the incidence of duty at the lower rates of charge up to 3/- and will preserve as far as possible the existing incidence, but removing those anomalies throughout the whole of the scale to which I have referred. The reason why it isnecessary to put down the motion is this, that once we get into what might be described as theoretical higher rates, rates of admission which will not obtain in practice but which might be reached in theory, such as 7/-, 13/-, 18/6 and 5/- there would be a slight increase in the incidence of duty. I do not think that we are ever likely to attain these figures for cinema charges; but because of them it is necessary to put down this motion, as at those particular levels a theoretical increase of duty might arise. It is necessary therefore in order to comply with the Standing Orders of Dáil Éireann to put down this Resolution. I would suggest that the other matters as to the comparison between the present scale and the proposed new scale might perhaps be taken on the section.

Mr. Sweetman

Could the Minister give a point at which the charges increase?

Mr. MacEntee

Five shillings is the lowest. There are four points in the scale at which the incidence of tax would increase—5/-, 7/-, 13/- and 18/6.

Mr. Sweetman

No charge in respect of admission charges under 5/-is thereby increased?

Mr. MacEntee

Under 5/- there will be no increase in the incidence of duty.

Mr. Norton

On this point I want to raise the question as to why these charges should not apply in the case of cinemas in towns which have a population slightly over 500, but I do not want to discuss it now if we can discuss it on the section.

Mr. MacEntee

There is a section in the Bill which will give the Deputy an opportunity of addressing himself to that precise point.

Mr. Norton

My aim is to keep clear my right to raise it.

Question put and agreed to.