S.I. No. 77/1966:

TURNOVER TAX (No. 5) (DANCES) REGULATIONS, 1966.

TURNOVER TAX (No. 5) (DANCES) REGULATIONS, 1966.

The Revenue Commissioners in exercise of the powers conferred on them by section 52 of the Finance Act, 1963 (No. 23 of 1963), hereby make the following Regulations :--

1. (1) These Regulations may be cited as the Turnover Tax (No. 5) (Dances) Regulations, 1966.

(2) These Regulations shall come into operation on the 7th day of April, 1966.

2. In these Regulations " dance " includes a ball.

3. These Regulations apply in the case of every dance other than a dance where the number of persons to be admitted is limited to one hundred and the price of admission does not exceed four shillings.

4. Regulation 6, as amended by the Turnover Tax (No. 4) Regulations, 1965 ( S.I. No. 166 of 1965 ), and Regulations 8, 12 and 15 of the Turnover Tax Regulations, 1963 ( S.I. No. 157 of 1963 ) and Regulation 3 of the Turnover Tax (No. 2) Regulations, 1963 ( S.I. No. 201 of 1963 ), shall not apply as respects a dance in the case of which these Regulations apply.

5. Every person who intends to promote a dance in the case of which these Regulations apply or a series of such dances shall, not later than fourteen days before the date on which the dance, or the first of the series of dances, as the case may be, is to be held, send to the Collector-General a notification in writing containing the following particulars :

(a) the name and address of the person;

(b) the premises where the dance or dances is or are to be held;

(c) the name and address of the proprietor of the premises mentioned in paragraph (b) of this Regulation;

(d) as respects the dance or each of the series of dances, the date and time of the dance and the proposed admission charge; and

(e) where the person promoting the dance or dances is a body other than a body corporate, the name and address of the individual who will be responsible for payment of the tax.

6. On receipt of a notification in accordance with Regulation 5 of these Regulations, the Collector-General shall forthwith acknowledge it and shall at the same time send a notice in writing to the proprietor of the premises mentioned in the notification, specifying the dance or dances so mentioned and stating that notification in respect thereof has been received in accordance with these Regulations.

7. Wherever a dance in the case of which these Regulations apply is held, the promoter shall within seven days following the date of the dance furnish to the Collector-General a full and true return in writing showing the number of persons admitted to the dances and the total of the taxable turnover in respect of the dance, and shall at the same time remit to the Collector-General the amount of tax appropriate to that turnover.

8. (1) The promoter of a dance in the case of which these Regulations apply shall keep full and true accounts of the number of persons admitted to the dance, the charge for admission, the total amount of money received or receivable in respect of admissions, and, where goods are sold or services are provided, or both goods are sold and services are provided in connection with the dance, and payment therefor is a condition for admission and is not included in the payment in respect of admission, the total amount of money received or receivable in respect thereof.

(2) The accounts which a promoter is required to keep under this Regulation shall be written up not later than the next working day following the date on which the relevant dance took place, and those accounts together with all invoices, receipts and all other documents whatsoever relating to the matters which are the subject of the accounts shall be retained by the promoter for a period of not less than three years from the date of the dance.

9. (1) Where a person intends frequently to promote dances in the case of which these Regulations apply he may by notice in writing apply to the Revenue Commissioners for authority to furnish returns and remit tax otherwise than in accordance with Regulation 7 of these Regulations. The Revenue Commissioners shall consider the application and, on being satisfied as to the reasonableness thereof and that the loss in interest will not be substantial, may, by notice in writing, authorise the applicant to furnish returns and remit the tax at such intervals as shall be specified by them in the notice.

(2) A return and remittance made in accordance with the foregoing paragraph shall be forwarded by the applicant to the Collector-General within the period specified in the notice secondly mentioned in that paragraph.

(3) The Revenue Commissioners may, in their absolute discretion, by notice in writing cancel an authorisation issued under paragraph (1) of this Regulation.

10. If any alteration is made or occurs as respects any of the particulars contained in a notification sent to the Collector-General under Regulation 5 of these Regulations, the person who sent the notification shall immediately notify the Collector-General in writing of the alteration.

11. The Revenue Commissioners may, at their discretion, remit the amount of tax, together with any interest thereof, due by a person in respect of moneys received or receivable in relation to a dance in the case of which these Regulations apply, provided that the total amount of the tax, exclusive of any interest chargeable thereon, does not exceed £3.

GIVEN under the Official Seal of the Revenue Commissioners, this 7th day of April, 1966.

J. C. DUIGNAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations, which take effect from the 7th April, 1966, are made under section 52 of the Finance Act, 1963 , in connection with the increase to 10 per cent in the rate of Turnover Tax on dances. The increased rate becomes operative on the 1st May, 1966.

The Regulations set out the particulars which must be furnished by a promoter in respect of dances to be held by him, and his obligations regarding the payment of tax and the keeping of accounts. They provide also that, on receipt of notification from the promoter, the Collector-General shall forthwith acknowledge to the promoter the receipt of the notification, and shall at the same time advise the proprietor of the premises where the dance is to be held that he has been duly notified in accordance with the Regulations.