asked the Minister for Finance the action, if any, it is intended to take to safeguard the future of Irish circuses; and if he will consider allowing tax concessions to the circuses to help offset huge increases in running costs.
Ceisteanna—Questions. Oral Answers. - Irish Circuses.
15.
The financial problems of circuses would not seem likely to be of fiscal origin.
There would be obvious difficulties in the way of concessions involving specially favourable tax treatment.
Apart from those aspects, questions of tax concessions for any purpose are matters for consideration in the budgetary context.
Would the Minister not regard the circus artists as being entitled to income tax relief just as much as writers, musicians, sculptors or any other of these categories which are exempt at present? Surely they are artists in every sense. Why can they not be exempted?
If the Deputy thinks about that exemption he will realise that the exemption applies in respect of permanent and not ephemeral works of art. It does not apply, for instance, to actors whose performance may be very artistic but where there is no record of it. The same would apply to circus artists.
Question No. 16.
Would the Minister consider the total abolition or a reduction of the 10 per cent rate of VAT which circuses have to pay?
I cannot consider that. The Deputy will realise if that were to be done there are quite a number of other categories which could make at least as good a case and the cost involved would be such as to make it impossible to contemplate it.