§ Mr. O'SHEE
asked the Secretary to the Treasury on what ground it was sought to levy the Entertainments Tax on the Dungarvan Agricultural Show; and whether the committee of the show have been or will be informed that their receipts are exempt from the tax?
Mr. McKINNON WOOD
The tax is leviable on payments for admission to an agricultural show unless the Board of Customs and Excise are satisfied that exemption is allowable under Section 1 (5) of the Finance (New Duties) Act, 1916. In the case of the Dungarvan Show the committee claimed exemption under that provision, but the programme included items such as horse-jumping competitions which were held by the Board to debar the show from the privilege of exemption, and they therefore informed the committee that the tax was leviable.