AI Summary of 121. Waivers and exemptions.
This provision outlines the criteria under which a travelling circus or show may be exempt from specific regulatory requirements concerning amusement machines. To qualify for this exemption, the primary function of the show must not involve amusement machines, and such machines must not be available for play for more than 19 days, nor have been operational within a three-mile radius during the preceding three months.
Additionally, the Revenue Commissioners retain discretionary power to refund or reduce duty on amusement machines where their exclusive purpose is to provide rides for children, contingent upon compliance with stipulated conditions.
121. Waivers and exemptions.
Amendments (requiring commencement) by s. 63 of the Finance Act 2025 (No. 18), published 23 December 2025.
(1) A travelling circus or other travelling show shall be exempt from the provisions of this Chapter where -
(a) the playing of amusement machines is not the main activity or principal business at the show, and
(b) the amusement machines are not available at a place for play over a period exceeding 19 days and have not been so available during the preceding three months as part of the show when being held at such place or anywhere within a three mile radius of such place.
(2) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay or remit the duty imposed by section 123 where the sole purpose of the amusement machine is to provide rides for children.