asked the Minister for Finance if he is aware that a dance tax is now being charged in connection with socials held in hotels where dancing is part of the social; and if in view of the fact that the social and dance is a purely private function collection of this tax will now be discontinued.
Ceisteanna—Questions. Oral Answers. - Hotel Socials: Dance Tax.
25.
Entertainments duty is chargeable on all payments for admission exceeding 4d. to a ball or dance held in a dutiable area. For duty purposes, no distinction is drawn between public dances and others and there has been no change in this regard since the duty was imposed on dances.
I think the Minister will agree that all this has been enforced generally only recently?
Perhaps in some places it has been enforced lately; I do not know.