Dáil Éireann - Volume 7 - 25 April, 1924

CEISTEANNA—QUESTIONS. ORAL ANSWERS. - INCIDENCE OF ENTERTAINMENTS TAX.

Captain REDMOND Captain REDMOND

Captain REDMOND asked the Minister for Finance if he is aware that picture houses charging lower rates for admission have to pay a proportionately greater share of the Entertainment Tax than houses charging higher rates, and whether, to remove this injustice, he will strike a flat rate on the gross takings of all cinemas with whose certified takings the Excise Authorities are satisfied, and thereby ensure an equitable incidence of this tax.

Mr. BLYTHE Mr. BLYTHE

Mr. BLYTHE: As regards the first part of the question, I would point out that Entertainment Duty is not paid by the proprietors of picture houses, but by the public. I am aware of the point to which attention is called in the question, but I regret that for many reasons I am unable to entertain the proposal to substitute a flat rate for the present sliding scale.

Captain REDMOND Captain REDMOND

Captain REDMOND: Of course, the Minister is aware that the proprietors of picture houses, where the price of the seats is smaller, are at a disadvantage owing to the system—is not that so? Have they not got to pay a proportionately larger amount?

Mr. BLYTHE Mr. BLYTHE

Mr. BLYTHE: I have already said that the proprietors do not pay.

Captain REDMOND Captain REDMOND

Captain REDMOND: Have not the people who go there to pay an extra proportion of the amount?

Dáil Éireann 7 CEISTEANNA—QUESTIONS. ORAL ANSWERS. INCIDENCE OF ENTERTAINMENTS TAX.

Questions

19240425