S.I. No. 1/1944 - Entertainments Duty Regulations, 1944.

STATUTORY RULES AND ORDERS. 1944. No. 1.

ENTERTAINMENTS DUTY REGULATIONS, 1944.

WHEREAS by virtue of Section 2 of the Finance (New Duties) Act, 1916, and the Revenue Commissioners Order, 1923, the Revenue Commissioners are empowered to make the regulations hereinafter contained :

NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in the manner aforesaid, and of every and any other power them in this behalf enabling, do hereby make the following Regulations to be observed on and after the 20th day of March, 1944, that is to say :—

1 Short title and interpretation

1.—(1) These Regulations may be cited as the Entertainments Duty Regulations, 1944.

(2) In these Regulations, unless the context otherwise requires, the following expressions have the meanings hereinafter respectively attached to them, that is to say :—

" Commissioners " means the Revenue Commissioners :

" Officer " means Officer of Customs and Excise :

" Duty " means the entertainments duty charged by Section 1 of the Finance (New Duties) Act, 1916, as amended by any other Act or Acts :

" Entertainment " means an entertainment the payment for admission to which is subject to duty :

" Government ticket " means a ticket supplied by the Commissioners imprinted or impressed with a stamp denoting duty :

" Adhesive stamp " means an adhesive stamp denoting duty :

" Proprietor " means proprietor of an entertainment and includes any person responsible for the management thereof, and any person on whose behalf payments for admission to an entertainment are received.

(3) The Interpretation Act, 1889, shall apply to the interpretation of these Regulations in like manner as that Act applies to the interpretation of an Act of the Oireachtas passed before the 1st day of January, 1924.

2 Prohibition of marking stamps or stamped tickets

2. Subject to the provisions of these Regulations or except as allowed by the Commissioners, no person shall mark or cause to be marked in any manner any government ticket or adhesive stamp.

3 Prohibition of purchasing stamped tickets or stamps from unauthorised persons

3. No person shall purchase any government ticket or any adhesive stamp except from a person duly appointed to sell and distribute stamps or duly licensed to deal in stamps.

Provided always that nothing in this Regulation shall apply to a person purchasing a government ticket or adhesive stamp from the proprietor for the purpose of being admitted to the entertainment.

4 Price of admission to be printed on tickets

4. The proprietor shall not issue or have in his possession at the place of entertainment any ticket being a ticket authorising or intended to be issued for the purpose of authorising any person to be admitted for payment to the entertainment, unless the price of admission and the statement required by this Regulation are legibly printed, stamped or otherwise marked on the ticket.

For the purpose of this Regulation the price of admission means the price either inclusive or exclusive of the duty, and there shall be printed on every such ticket as aforesaid a statement whether the price printed thereon in accordance with the requirements of this Regulation includes the duty or excludes the duty, as the case may be.

5 Adhesive stamps not to be issued except on tickets

5. The proprietor shall not issue an adhesive stamp to any person otherwise than securely affixed to a ticket issued for the purpose of authorising admission to the entertainment.

6 No tickets other than stamped tickets to be issued on payments made for admission

6.—(1) The proprietor shall not on any payment for admission to the entertainment being made issue in respect of that payment any ticket authorising admission to the entertainment other than a government ticket denoting the proper amount of duty chargeable in respect of that payment or a ticket to which is affixed an adhesive stamp denoting that amount.

(2) The provisions of this Regulation shall not apply in any case where the proprietor of the entertainment has made arrangements approved by the Commissioners for furnishing returns of payments for admission and has given security to their satisfaction for the payment of duty.

7 Tickets and stamps to be issued undefaced and defaced subsequently

7.—(1) Subject to the provisions of these Regulations the proprietor shall not deface, cut, tear or diminish any government ticket before it is issued to the person paying for admission, or any adhesive stamp before the ticket to which it is affixed is so issued, or admit any person to an entertainment with a government ticket, or a ticket bearing an adhesive stamp, which has been defaced, cut, torn or diminished.

(2) No person being the holder of a government ticket, or of a ticket to which an adhesive stamp is affixed, issued for the purpose of authorising admission to an entertainment, shall deface, cut, tear or diminish the ticket or stamp, as the case may be.

(3) The proprietor shall collect the tickets of all persons about to be admitted to the entertainment with a government ticket or a ticket bearing an adhesive stamp, and every person about to be so admitted with such a ticket shall immediately before admission to the entertainment deliver the ticket to the person who is collecting the tickets.

(4) When a ticket is so collected the proprietor shall forthwith deface the stamp on the ticket by tearing the ticket into two portions across the stamp vertically, and shall return one portion of the ticket to the person to be admitted to the entertainment, and shall retain and keep until removed by an Officer or until mid-day on the second day following the conclusion of the entertainment the other portion thereof.

(5) The proprietor shall keep the portions of tickets used each day separate from those used on previous days.

8 No government ticket to be used for admitting more than one person

8.—(1) The proprietor shall not issue any government ticket purporting or intended to authorise the admission of more than one person and shall not admit to the entertainment more than one person by virtue of one government ticket.

(2) No person shall make use of one government ticket for the purpose of obtaining, or attempting to obtain, admission to an entertainment for himself together with any other person.

9 Provisions as to a ticket (other than a government ticket) used for admitting more than one person

9.—(1) Where the proprietor issues any ticket purporting or intended to authorise the admission to the entertainment of more than one person, he shall cause the ticket to be clearly marked with the number of persons so authorised to be admitted and the total price charged for the ticket, and he shall not admit to the entertainment by virtue of that ticket a greater number of persons than that marked on the ticket.

(2) For the purpose of calculating the duty chargeable in such a case there shall be deemed to be as many payments for admission as there are persons authorised to be admitted under the ticket, and each of those payments shall be deemed to be equal in amount to the total price charged for the ticket divided by the total number of the persons so authorised.

10 Provisions as to books or sheets of tickets

10.—(1) Where the proprietor issues tickets in the form of a book or sheet, he shall print on each such ticket either the price of admission chargeable in respect of a single ticket, or the number of tickets in the book or sheet together with the total sum paid therefor.

(2) Unless the proprietor has made arrangements approved by the Commissioners for furnishing returns of payments for admission and has given security to their satisfaction for payment of the duty, he shall before issuing any such book or sheet of tickets as aforesaid, either affix to each ticket in such book or sheet an adhesive stamp appropriate to the sum payable in respect of a single ticket, or affix to the cover of the book or the principal part of the sheet an adhesivestamp or stamps equal to the aggregate amount of duty payable in respect of all the tickets in the book or sheet.

(3) Where the adhesive stamp is affixed to the cover of the book or the principal part of the sheet as aforesaid, the proprietor shall forthwith deface the stamp by writing in ink on the face of the stamp the date of issue of the book or sheet, and such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in Regulation 7(4).

11 Season tickets

11.—(1) Where the duty is calculated and paid on a lump sum paid for a season ticket or for a ticket authorising admission to any entertainment during a certain period of time, the proprietor shall before issuing the ticket mark it with the name of the person to whom it is to be issued, and shall not admit to the entertainment by virtue of that ticket any person other than the person named on the ticket, and no person other than the person named on the ticket shall obtain, or attempt to obtain, admission to the entertainment by virtue of that ticket.

(2) Unless the proprietor of the entertainment has made arrangements approved by the Commissioners for furnishing returns of payments for admission and has given security to their satisfaction for the payment of duty he shall, before issuing any such ticket as aforesaid, fix thereto an adhesive stamp denoting the proper amount of duty chargeable thereon and shall deface the stamp by writing in ink on the face thereof the date of issue of the ticket, and any such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in Regulation 7(4).

12 Provisions as to persons admitted without payment

12.—(1) The proprietor shall not admit any person to the entertainment without payment, unless that person is the holder of a ticket or other document entitling him to be admitted without payment and clearly marked " Complimentary " or " Free ", or of a badge recognised by the proprietor as entitling the holder thereof so to be admitted.

(2) The proprietor shall allow every person about to be admitted to the entertainment without payment to retain in his possession the ticket, document or badge as aforesaid.

(3) No person shall enter or otherwise obtain admission to an entertainment without payment unless he is the holder of such a ticket, document or badge as aforesaid.

13 Provisions as to clubs

13.—(1) Where the duty is calculated and paid on a lump sum paid as a subscription or contribution to any club, association or society, the committee or other persons responsible for the management of the club, association or society shall issue to the person making the payment a card of membership or other voucher, and shall before issuing such card or voucher mark it with the name of the person to whom it is to be issued.

(2) The said committee or other persons shall not admit to the entertainment by virtue of any card or voucher so issued as aforesaid any person other than the person named on the card or voucher, and no person other than the person so named shall obtain or attempt to obtain admission to the entertainment by virtue of that card or voucher.

(3) Unless the said committee or other persons have made arrangements approved by the Commissioners for furnishing returns of payments for admission and have given security to the satisfaction of the Commissioners for the payment of duty, they shall before issuing such card or voucher securely affix thereto an adhesive stamp denoting the proper duty and shall deface the stamp by writing in ink on the face of the stamp the date of issue of the card or voucher, and such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in Regulation 7(4).

14 Notice to the public to be exhibited by the proprietor

14.—(1) The proprietor shall exhibit in a prominent place at each public entrance to his place or places of entertainment a notice, clearly and legibly printed, in the following terms :—

NOTICE.

Persons attending this entertainment are warned that liability to an Excise Penalty is incurred by each person admitted for payment subject to entertainments duty who fails to produce for official inspection, on request, the cancelled portion of the government or stamped ticket on which admission was obtained.

BY ORDER OF THE REVENUE COMMISSIONERS.

Payments for admission exceeding fourpence are subject to entertainments duty.

(2) The provisions of this Regulation shall not apply in any case where the proprietor of the entertainment has made arrangements approved by the Commissioners for furnishing returns of payments for admission and has given security to their satisfaction for payment of the duty.

15 Provisions as to arrangements for furnishing returns

15.—(1) If any proprietor desires to make arrangements approved by the Commissioners for furnishing returns of payments for admission to an entertainment, whether such arrangements are such as are mentioned in Sub-Section (2) of Section 1 of the Finance (New Duties) Act, 1916, or are in respect of payments the duty on which may, in certain circumstances, be repayable to such proprietor, he shall make application in writing to the Commissioners in such form as they shall direct.

(2) If the Commissioners think fit to approve the arrangements, they shall signify their approval in writing and shall specify the date on which the arrangements are to take effect.

(3) If the approval of the Commissioners is expressed to be granted subject to the compliance by the proprietor with any conditions, it shall be his duty to comply with those conditions.

(4) The Commissioners may at any time, either on their own motion or on an application made to them in writing by the proprietor, and without prejudice to their powers subsequently to grant their approval to any arrangements, declare that any arrangements so approved shall, on the date specified in that behalf in the declaration, cease to be in force, and the arrangements shall cease to be in force accordingly.

(5) Where at the time of the holding of an entertainment it is uncertain whether payments for admission thereto will or will not be chargeable with duty the proprietor may make arrangements for furnishing returns in the same manner as if the payments were subject to duty, and this Regulation shall apply to any such arrangements as it applies to arrangements made under Sub-Section (2) of Section 1 above mentioned.

16 Applications for exemption

16.—(1) If the proprietor of any entertainment claims that duty ought not to be charged on admission to that entertainment by reason of the provisions of the Finance (New Duties) Act, 1916, as amended by any other enactment, he shall, not less than fourteen days before the date on which the entertainment is to be held, make an application to the Commissioners claiming exemption accordingly.

(2) An application for the purposes of this Regulation shall be made in such form as the Commissioners may prescribe and the applicant shall truly furnish to the Commissioners all particulars which they may require in connection with the said application.

(3) Where the Commissioners are satisfied that having regard to the provisions of the enactment aforesaid duty is not, or if certain conditions are complied with, will not be, chargeable, they shall grant to the applicant a certificate in writing to that effect.

(4) Where any such certificate as aforesaid is granted the Commissioners may, if they think it necessary so to do for the protection of the Revenue, require the proprietor to comply with any conditions specified in the certificate, and it shall be the duty of the proprietor to comply with the conditions so specified.

17 Transfer to different parts of place of entertainment

17. Any reference in these Regulations to admission to a place of entertainment or to a person admitted to a place of entertainment shall be deemed to include a reference to the admission to another part of the place of entertainment for admission to which part a payment involving duty or more duty is required of a person who has been admitted to one part of that place of entertainment, and to such a person admitted to such another part of the place of entertainment, and these Regulations shall have effect accordingly.

18 Commissioners may require records to be kept and tickets to be issued and defaced in prescribed form and manner

18. The proprietor of an entertainment shall, if the Commissioners so require, keep registers of payments for admission and records of adhesive stamps and government tickets purchased and issued, in the form and manner set forth in Part I of the Schedule hereto, and issue and deface tickets in the form and manner set forth in Part II of the Schedule.

19 Production of tickets, stamps, vouchers and records

19.—(1) The proprietor shall at all reasonable times on demand by any Officer produce to that Officer all books, registers and records kept by the proprietor in connection with any entertainment and all government or other tickets and all portions of any tickets and all adhesive stamps for the time being in his possession, and shall allow the Officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.

(2) A person who has been admitted to an entertainment in respect of which the proprietor has not made arrangements approved by the Commissioners for furnishing returns of payments for admission and given security to their satisfaction for the payment of duty, shall upon demand made during the course of or immediately before or after the entertainment produce to any Officer the ticket, badge, card of membership, voucher or document by means of which he was admitted, or a portion of the ticket by means of which he was admitted bearing a stamp defaced in accordance with Regulation 7 (4), or the stamped cover of the book or the stamped principal part of the sheet from which the ticket by means of which he was admitted was taken.

20 Applications for repayment of duty

20. Every application for repayment of duty shall be made in such form as the Commissioners may prescribe and the applicant shall truly furnish to the Commissioners all particulars required by them in relation to such application.

21 Waiver by Commissioners

21. Where the Commissioners by special authority so allow and subject to any conditions which the Commissioners may impose, compliance, in whole or in part, with any Regulation in these Regulations shall not be required.

22 Repeal of former regulations

22. The Entertainments Duty Regulations, 1921 (a), are hereby rescinded as from the 20th day of March, 1944.

Signed by Order of the Revenue Commissioners.

T. CLEARY.

Dublin Castle.

Dated the 11th day of February, 1944.

(a) S.R & O., 1921, No. 1388.

SCHEDULE.

PART I.

REGISTER OF ENTERTAINMENTS DUTY.

ADHESIVE STAMPS AND GOVERNMENT STAMPED TICKETS PURCHASED AND ISSUED.

NOTES.

1. The Register must be kept at the Place of Entertainment to which it refers and must be available at all reasonable times for inspection by any Officer.

2. The necessary entries must be made in the Register not later than noon following the date of the transaction to be entered.

3. The Register must be preserved by the Proprietor for at least six months after the date of making the last record therein.

Place of Entertainment...................................................

Record of Payments for Admission and Tickets issued.

(A separate line is to be used for each description of stamp or ticket.)

Place of Entertainment....................................................

Record of Adhesive Stamps and Government Stamped Tickets Purchased.

(A separate line is to be allocated to each description of stamp or ticket.)

Place of Entertainment....................................................

Record of Adhesive Stamps and Government Stamped Tickets sent to another place of Entertainment.

(For use where entertainments are promoted at two or more places by the same proprietor.)

Note.—A separate line is to be used for each description of stamp or ticket.

Place of Entertainment......................................................

Record of Adhesive Stamps and Government Stamped Tickets Received from another Place of Entertainment.

(For use where entertainments are promoted at two or more places by the same proprietor.)

Note.—A separate line is to be used for each description of stamp or ticket.

PART II.

RULES GOVERNING THE FORM AND MANNER IN WHICH TICKETS ARE TO BE ISSUED AND DEFACED.

(1) The Proprietor shall not, on any payment for admission to an entertainment being made, issue, in respect of that payment, any ticket authorising admission to the entertainment other than—

(a) A ticket numbered as one of a series of consecutively numbered tickets ;

or

(b) A ticket denoting a particular seat or box and the date of admission, and if more than one entertainment is given on the same date, the particular entertainment to which the ticket relates.

(2) Tickets denoting particular seats or boxes must be issued in a series reserved for that purpose and numbered consecutively or from a counterfoil book, the counterfoil of the ticket, which must show all the particulars given on the ticket, being retained in the book.

(3) Tickets issued in respect of transfers must be numbered consecutively and issued in strict numerical order from series reserved for that purpose.

(4) Tickets bearing adhesive stamps must be in series of not less than 10,000 each and must be numbered at each end. If different series of tickets are issued concurrently for the same price they must be distinguished from each other by a letter or description (for example, " Balcony " or " Stall ") printed at each end of each ticket, or by a difference in the colour of the series.

(5) The tickets in each series used must be issued in strict numerical order. Each series must be exhausted before another series of the same price, and bearing the same distinctive letter or description or of the same colour, is commenced.

(6) Where a ticket is collected and defaced under No. 7 (4) of the Statutory Regulations the portion of the ticket retained by the proprietor and that returned to the person to be admitted to the entertainment shall each bear the serial number of the ticket and any distinguishing letter or description.

(7) Books of counterfoils must be preserved for six months after the date of final use.