§ 42. Mr. BOWERMANasked the Chancellor of the Exchequer if he is aware that the Customs and Excise Departments are insisting that persons attending band performances in our public parks, and paying 1d. for the use of the chairs placed together round a bandstand, must also pay the Entertainments Tax; and whether this is in accord with his statement that there would be no duty on charges made for programmes or for seats at such performances?
§ Mr. McKENNAIn the case of band performances in public parks, the Entertainments Tax is not leviable on any payment made merely for the use of a chair provided such payment is not in any sense made, directly or indirectly, for admission to an enclosure. But when the arrangement of the chairs is such as to constitute an area reserved for the occupants of the chairs, the payment must be held to be a payment for admission to an entertainment and is subject to tax accordingly.