Dáil Éireann díospóireacht -
Tuesday, 25 Apr 1995

Vol. 451 No. 8

Written Answers. - Hunting/Shooting.

Michael Ferris

Ceist:

59 Mr. Ferris asked the Minister for Finance the number of gillies working for tourist shoot promoters who were assessed for income tax during the 1993/1994 financial year; and the total derived from income tax for this activity. [7351/95]

Michael Ferris

Ceist:

63 Mr. Ferris asked the Minister for Finance if his attention has been drawn to the fact that the average charge per day per hunter is between £100 and £150 exclusive of accommodation; if he will give an assurance that promoters are giving returns of this order, in view of the fact that 7,365 gun days were allocated in the 1994/1995 season; the way in which the Revenue Commissioners treat profits accruing to tourist shoot promoters whether from individuals or from groups such as the Tubbercurry, County Sligo, Gun Club which does not supply accommodation. [7392/95]

Minister for Finance (Mr. Quinn)

I propose to take Questions Nos. 59 and 63 together.

I am informed by the Revenue Commissioners that to determine the information on the number of gillies working for tourist shoot promoters requested by the Deputy would require identification of the cases involved and an individual examination of all the income tax returns of such cases. Such an examination could be carried out only at a disproportionate cost.

With regard to the second question raised by the Deputy, I have been advised by the Revenue Commissioners that, in the main, tourist shoot promotion is an ancillary aspect of the hotel, countryhouse and guesthouse business. Under the self-assessment system, profits derived from this activity, whether or not accommodation is provided, are required to be included in the returns made to the Revenue Commissioners.

It has not been considered necessary to set up and maintain a seperate record of the tax position of tourist shoot promotion as a business activity in its own right. In the circumstances the extent of income to gun clubs specifically derived directly from tourist shooters is not readily quantifiable.

Auditing of self-assessed returns would include examination of charges made. Revenue are aware that daily charges are in the region indicated by the Deputy. Therefore, returns would be expected of that order.

Profits e.g. hunting fees — less allowable expenses — accruing to tourist shoot promoters, whether providing accommodation or not, would be liable to income tax under Case 1 of Schedule D or to corporation tax. Hunting fees would be liable to VAT on receipt by individuals or limited companies depending on whether the level of fees reached the VAT registration limit of £20,000 per annum. If this limit were not reached the question of VAT liability would not arise.