HC Deb 12 July 1916 vol 84 cc438-9

Entertainments Duty within the meaning of Section one of the Finance (New Duties) Act, 1916, shall not be charged on payments for admission to any entertainment, where the Commissioners of Customs and Excise are satisfied—

  1. (a) That the entertainment is provided by or on behalf of a school or other educational institution; and
  2. (b) that the school or institution is not conducted or established for profit; and
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  3. (c) that the entertainment is provided solely for the purpose of promoting some object in connection with the school or institution; and
  4. (d) that all the persons taking part as performers in the entertainment are persons who are under the age of six teen years and who are receiving or have received instruction in the school or institution—[Mr. Goldstone].

Clause brought up, and read the first time.

Motion made, and Question proposed, " That the Clause be read a second time."

Mr. GOLDSTONE

The Clause, which stands in my name, is to secure the exemption of school entertainments from the Entertainments Duty. I have in view school sports, football, cricket, athletic meetings, and so forth, on which the tax will have the effect of diminishing the attendance and in consequence reducing the revenue. In practice, the result will be to throw a large portion of the cost upon the voluntary workers, who, while drawing no salaries, would have to draw upon their private means to meet the cost of maintaining the very desirable work of the physical, moral, and educational interests of the children. I am desirous of saving the time of the House, and if there is any indication from the Government that they will accept my proposal I will content myself by formally moving its adoption.

Mr. McKINNON WOOD

I beg to accept the Clause.

Question, "That the Clause be read a second time," put, and agreed to.

Clause added to the Bill.