§ Mr. KELLYasked the Secretary to the Treasury whether an application has been received by the collector of Customs and Excise for a refund of the Entertainments Tax paid by the Stranorlar (county Donegal) Agricultural Show Committee; and, if so, whether he has seen his way to grant the refund?
Mr. McKINNON WOODThe Board of Customs and Excise inform me that they have received an application for a refund of the Entertainments Tax paid by the Stranorlar Agricultural Show Committee, but as they are not satisfied that the show fulfilled the requirements of Section 1 (5) (d) of the Finance (New Duties) Act, 1916, they are unable to make the repayment sought.