HC Deb 08 August 1916 vol 85 cc855-6
33. Mr. LUNDON

asked the Chancellor of the Exchequer whether it was intended that the tax on amusements should apply to agricultural shows held for the benefit of instructing the people; has the tax been imposed on such shows held in this country; and, in view of the fact that in Ireland the great bulk of agricultural shows are in their infancy and struggling hard to keep afloat, will he see that the tax will not be charged to them, as the only result of adopting any other scheme will be to prevent their being carried on in the future?

The CHANCELLOR of the EXCHEQUER (Mr. McKenna)

The answer to the first part of the question is in the affirmative, unless any of the exemptions provided in the Finance (New Duties) Act, 1916, are applicable, and this is a matter for decision by the Commissioners of Customs and Excise on consideration of the circumstances of each particular case. The exemptions cannot be extended except by an amendment of the law.

34. Mr. LUNDON

asked the Chancellor of the Exchequer whether he is aware that those having control of the racecourses at Leopardstown, Phoenix Park, and The Curragh, Ireland, have put on an average a 2s. tax instead of 6d. on a 10s. entrance ticket on race days; and, having regard to the fact that such places pay very large dividends, will he take steps to secure that only the legal tax is charged or otherwise take the full amount charged over and above the ordinary admission fee?

Mr. McKENNA

The tax in respect of these two places is paid, not by means of stamps on the tickets of admission, but on returns of the number of admissions furnished by the proprietors to the Customs and Excise authorities. The Board of Customs and Excise inform me that the returns received do not reveal any instances of 2s. tax being charged on 10s. admission tickets. I may observe that the proper tax on a 10s. ticket is 1s., not 6d.

Mr. LUNDON

Will the right hon. Gentleman make further inquiries into the matter, as I myself have attended the race meetings in each of these places and had to pay a 2s. tax on a 30s. ticket?

Mr. McKENNA

All I can say is that the Customs and Excise authorities do not get that 2s. All they get on the 10s. ticket is 1s.