§ 53. Mr. STEWARTasked the Chancellor of the Exchequer whether the matches of the English schools football associations and all games of the local schools associations are to be called upon to pay the entertainment tax by a levy on their takings; and whether he can accord the same privilege to English schoolboys' football that he has accorded to the Gaelic League in remitting the tax on their matches?
§ Mr. McKENNAAll matches and games, whether played in Great Britain or Ireland, to which a charge for admission is made, will be liable to the tax unless it can be shown to the satisfaction of the Commissioners of Customs that they fall within one or other of the exemptions contained in Section 1 (5) of the Finance (New Duties) Act.
§ Mr. HOGGEWill my right hon. Friend make it perfectly clear that there is no reference to the Gaelic League in his recent Act?
§ Mr. McKENNAThere is no mention in it of that League.
§ Mr. W. THORNEWill horse racing be looked upon as a kind of entertainment?
§ Mr. McKENNAIt will not be for me to decide whether a particular sport is a national sport or not. The Excise authorities will decide as to exemptions.
§ Colonel YATEWill you put a stop to the exemption of matches held on Sundays?
§ Mr. McKENNAI will consider that point.