§ 40. Mr. P. MEEHAN
asked the Chancellor of the Exchequer if he is aware that the Board of Customs and Excise has decided that the Queen's County Agricultural Show and the Ossory Agricultural Show do not fall within any of the exemptions from the Entertainments Tax; if he is aware that these shows are promoted not for the purpose of profit but for the express purpose of improving live stock, crops, and cottage industries and for general agricultural educational purposes, and are subsidised by the Department of Agricultural and Technical Instruction for Ireland; and if he will state whether all other agricultural shows in Ireland will be dealt with in a similar manner by the Board of Customs and Excise?
§ 43. Mr. FITZPATRICK
asked the Chancellor of the Exchequer if he is aware that the Board of Customs and Excise have decided that the Ossory Agricultural Show shall not be exempted from the Entertainments Tax because the programme included horse-jumping and dancing competitions; if he is aware from figures submitted to the Board of Customs and Excise that this show, organised for the purpose of improving the agricultural resources of the district, is run at an annual loss; if he is aware that the remainder of the items or competitions, numbering nearly 100, are strictly of an agricultural character; and whether he will explain why the introduction of a horse-jumping competition and a dancing competition have been held to justify the refusal of the exemption, in view of Section 1, Subsection (5) (d), of the Act?
§ Mr. McKENNA
I would refer the hon. Members to the reply I gave on the 20th July to the hon. Member for Queen's County in answer to his question in identical terms to that which he is now putting. The Board of Customs and Excise are advised that the inclusion of such items as horse-jumping competitions debars an entertainment from the privilege of exemption.