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Dáil Éireann díospóireacht -
Wednesday, 27 Apr 1960

Vol. 181 No. 2

Resolution No. 5—Excise. - Entertainments Duty—Ball or Dance.

I move:—

(1) That on and after the 1st day of July, 1960, subsection (2) of section 15 of the Finance Act, 1956 (No. 22 of 1956), shall have effect as if for the rates specified in paragraph (ii) thereof there were substituted the following rates:—

Rate of Duty

Where the payment for admission, excluding duty—

exceeds 3s. 0d. but does not exceed 3s. 4d.

2d.

exceeds 3s. 4d. but does not exceed 3s. 6d.

3d.

exceeds 3s. 6d. but does not exceed 4s. 8d.

4d.

exceeds 4s. 8d.

4d. for the first 4s. 8d. and 3d. for every additional 1s. or part of 1s.

(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

What is the difference between a ball and a dance?

I do not know.

One would think the Minister might know before he asked us to pass the Resolution?

It is purely a class distinction.

I shall try to find out.

Resolution put and agreed to.
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