§ 28. Mr. GRAHAMasked the Home Secretary whether visitors to agricultural shows in Ireland, which are established for the improvement in the breeding of stock and agriculture generally, are liable to the Government tax; and whether he will say whether a horse-jumping competition, if held in a separate enclosure at the conclusion of the show, will be subject to the tax?
§ The CHANCELLOR of the EXCHEQUER (Mr. McKenna)Payments for admission to agricultural shows are subject to the Entertainments Tax, unless the Commissioners of Customs and Excise are satisfied that any of the exemptions provided in Section 1 (5) of the Finance (New Duties) Act, 1916, are applicable, and this can only be determined by the Commissioners on consideration of the particular circumstances of each case. If a horse-jumping competition were held in a separate enclosure the tax would be leviable on the charge, if any, for admission thereto.
§ Mr. FLAVINIs the right hon. Gentleman aware that these agricultural shows in Ireland are held for purely agricultural education, and are mainly, if not entirely, made up by the contributions of the local people, who are all small farmers, and is it fair to levy this tax on them?
§ Mr. McKENNAThe Commissioners of Customs can only judge of each case as it arises. I have no doubt a case such as is described by the hon. Member might receive different treatment from a case under different circumstances.
§ Mr. FLAVINWho are the Commissioners of Customs, and have they any knowledge as to local matters in rural districts in Ireland?
§ Mr. McKENNAThey have knowledge of the law, which is the important matter.
§ Mr. GRAHAMIs an agricultural show an entertainment?