Finance Act, 1948

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Entertainments duty.

10.—(1) In this section—

the expression “the Act of 1916” means the Finance (New Duties) Act, 1916 , as amended by subsequent enactments, including this section;

the expression “entertainments duty” means the excise duty referred to by that name in, and chargeable under, section 1 of the Act of 1916;

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;

the expression “patent theatre” means a theatre in respect of which letters patent have been issued and are in force under the pre-union Irish Statute passed in the year 1786 and entitled “An Act for Regulating the Stage in the City and County of Dublin”;

the expression “the operative date” means the 1st day of June, 1948.

(2) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment (other than an entertainment which consists wholly or partly of a cinematographic exhibition) shall be charged, levied and paid at the following rates, that is to say:—

(3) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment which consists wholly of a cinematographic exhibition shall be charged, levied and paid at the following rates, that is to say:—

(4) (a) Entertainments duty on all payments for admission, on or after the operative date, to an entertainment which consists partly of a cinematographic exhibition shall, subject to paragraph (b) of this subsection, be charged, levied and paid at the rates specified in subsection (3) of this section.

(b) Entertainments duty shall not be charged, levied or paid on any payments for admission, on or after the operative date, to any entertainment in a patent theatre where—

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

(ii) the proprietor of such entertainment satisfies the Revenue Commissioners that such personal performance constitutes not less than seventy-five per cent. of the whole entertainment.

(c) Where—

(i) entertainments duty has been paid on payments for admission, on or after the operative date, to an entertainment in a patent theatre which consisted partly of a cinematographic exhibition and partly of a personal performance, and

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

(iii) the Revenue Commissioners are satisfied 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 thirty per cent. of the duty so charged and paid.

(5) Entertainments duty shall not be charged, levied or paid on any payment for admission, on or after the operative date, to any entertainment which consists wholly of a personal performance.