Finance Act, 1954

Entertainments duty—rural areas.

16.—(1) In this section—

“entertainments duty” means the excise duty referred to by that name in, and chargeable under, section 1 of the Finance (New Duties) Act, 1916 ;

“the census of population” means the census of population which is for the time being the latest published such census;

“town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854 , or any other place which is designated as a town in the census of population.

(2) Entertainments duty shall not be charged or levied as respects payments for admission to any entertainment held on or after the 1st day of September, 1954, in a place not situated in or within three miles of—

(a) a county or other borough, or

(b) an urban district, or

(c) a town,

having, in any such case, according to the census of population, a population exceeding one thousand.

(3) Where entertainments duty has been paid as respects payments for admission to any entertainment held on or after the 1st day of September, 1954, in a place not situated in or within three miles of—

(a) a county or other borough, or

(b) an urban district, or

(c) a town,

having, in any such case, according to the census of population, a population exceeding two thousand the Revenue Commissioners shall repay to the proprietor of the entertainment an amount equal to fifty per cent. of the duty so paid.

(4) Subsections (2) and (3) of this section shall have effect subject to the proviso that where it is shown to the satisfaction of the Revenue Commissioners that the population of a county or other borough, an urban district or a town, according to the census of population, includes persons enumerated by reference to their being in any religious community, educational establishment, orphanage, hospital, mental institution or county home or in any prison or reformatory, the population of the county or other borough, urban district or town according to the census shall be treated for the purposes of the said subsections as being reduced by the number of those persons.

(5) Subsection (2) of this section shall have effect subject to the proviso that—

(a) where the census of population (being a census published after the passing of this Act) shows that the population of a county or other borough, an urban district or a town exceeds one thousand, and

(b) the population of the county or other borough, urban district or town according to the immediately preceding census of population did not exceed one thousand,

the population of the county or other borough, urban district or town according to the census of population shall, with respect to the period of two years beginning on the date of publication of the census of population, be treated for the purposes of subsection (2) of this section as being reduced so as not to exceed one thousand.

(6) Subsection (3) of this section shall have effect subject to the proviso that—

(a) where the census of population (being a census published after the passing of this Act) shows that the population of a county or other borough, an urban district or a town exceeds two thousand, and

(b) the population of the county or other borough, urban district or town according to the immediately preceding census of population did not exceed two thousand,

the population of the county or other borough, urban district or town according to the census of population shall, with respect to the period of two years beginning on the date of publication of the census of population, be treated for the purposes of subsection (3) of this section as being reduced so as not to exceed two thousand.

(7) The references in paragraph (b) of subsection (5) and paragraph (b) of subsection (6) of this section to the population of the county or other borough, urban district or town according to the immediately preceding census of population shall be construed, where the proviso contained in subsection (4) of this section had effect in relation to that population, as references to that population as reduced as specified in that proviso.

(8) Where a repayment of duty is due under the provisions of section 6 of the Finance Act, 1953 (No. 21 of 1953), as respects any entertainment to which subsection (3) of this section applies such repayment shall be calculated by reference to the total amount of duty paid as reduced by the amount repayable under the provisions of the said subsection (3).

(9) If any question arises as to the census of population applicable at any time for the purposes of this section or as to the date of publication of any such census the Minister for Finance may certify accordingly and the certificate shall be conclusive.