Finance Act, 1932

Amendments of entertainments duty.

25.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments, including this section.

(2) As on and from the 30th day of May, 1932, section 1 of the Finance (New Duties) Act, 1916 , shall be construed and have effect as if the word “entertainment” as defined in that section included any ball or dance, and accordingly entertainments duty shall, on and from the said 30th day of May, 1932, be charged, levied, and paid on all payments for admission to any ball or dance.

(3) On and after the 30th day of May, 1932, entertainments duty shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment is promoted by a club duly affiliated to or under the direct control of either the Gaelic Athletic Association or the National Athletic and Cycling Association of Ireland and that the entertainment consists solely of an exhibition of all or any of the following games or sports, that is to say:—

(a) gymnastic displays not involving the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles;

(b) any games or sports which are ordinarily played or contested out-of-doors by two or more persons or by two or more groups of persons and do not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.

(4) Entertainments duty shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of a number of courses between greyhounds in each of which two greyhounds are released from slips in pursuit of a live hare.

(5) On and after the first day of October, 1932, entertainments duty shall be charged, levied, and paid at the following rates in lieu of the rates now in force, that is to say:—

Where the payment for admission, excluding duty,

Rate of Duty.

s.

d.

exceeds

4d.

and

does

not

exceed

6½d.

6½d.

8d.

2

8d.

1s.

0d.

3

1s.

0d.

1s.

8d.

4

1s.

8d.

2s.

0d.

6

2s.

0d.

3s.

0d.

9

3s.

0d.

4s.

0d.

1

0

4s.

0d.

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

(6) Notwithstanding anything contained in any other enactment or in the next preceding sub-section of this section, entertainments duty shall not, on or after the 30th day of May, 1932, be charged or levied at a rate exceeding one penny on any payment not exceeding sixpence for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of the exhibition of a game which is ordinarily played out-of-doors by two groups of persons and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.