Finance Act, 1936

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Entertainments duty in respect of cinematographic exhibitions.

11.—(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;

the expression “personal performance” means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—

(a) a dramatic performance,

(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,

(c) a number of variety items or turns such as are ordinarily given in a music-hall;

the expression “cinematographic exhibition” means an entertainment which consists of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means.

(2) On and after the 5th day of July, 1936, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of a cinematographic exhibition shall (save as is otherwise provided by the next following sub-section of this section) be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (2) of section 24 of the Finance Act, 1935 (No. 28 of 1935), that is to say:—

(3) Section 22 (which relates to the exemption of stage plays, etc., from entertainments duty) of the Finance Act, 1931 (No. 31 of 1931), shall not apply, on or after the 23rd day of August, 1936, to any entertainment in a theatre in respect of which letters patent have been issued and are in force under the Act of the Parliament of Ireland passed in the year 1786 and entitled “An Act for Regulating the Stage in the City and County of Dublin,” and in lieu thereof the following provisions shall have effect as on and from the said 23rd day of August, 1936, that is to say:—

(a) entertainments duty shall not be charged or levied on payments for admission to any entertainment in any such theatre as aforesaid where the Revenue Commissioners are satisfied either—

(i) that such entertainment consists wholly of a personal performance, or

(ii) that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constitutes not less than seventy-five per cent. of the whole entertainment;

(b) entertainments duty shall be charged, levied, and paid on all payments for admission to any entertainment in any such theatre as aforesaid at the rates set forth in the next preceding sub-section of this section where the Revenue Commissioners are satisfied—

(i) that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition, and

(ii) that the next preceding paragraph of this sub-section does not apply to such entertainment;

(c) where—

(i) entertainments duty has been paid on payments for admission to an entertainment in any such theatre as aforesaid, and

(ii) such duty was charged on the basis of certified returns of such payments for admission furnished by the proprietor of such theatre to the Revenue Commissioners, and

(iii) the Revenue Commissioners are satisfied that such entertainment consisted partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constituted less than seventy-five per cent. and not less than thirty-five per cent. of the whole entertainment,

the Revenue Commissioners shall repay to the proprietor of such entertainment an amount equal to one-half of the said duty so charged and paid.