asked the Minister for Finance if amusements tax is charged on exhibitions of paintings and drawings of an artist's own work; and, if so, if, having regard to the fact that such exhibitions are held for the sale of pictures, and in the way of an artist's livelihood, he will give instructions that such tax be not levied in the future.

Where a payment is made for admission, entertainments duty is chargeable by law in the circumstances set out in the first part of the question. As regards the second part of the question, I will look further into the matter in accordance with the promise I gave the Deputy.

This matter was dealt with yesterday when we were in Committee on the Finance Bill.

Yes. The reply I have read is one that was prepared.