HC Deb 13 June 1918 vol 106 cc2371-2

asked the Chancellor of the Exchequer if he will consider the advisability of helping and encouraging the allotment holders of the, country by providing that, whenever shows of garden produce held for educational and patriotic purposes are organised, the Entertainments Tax shall not apply to such shows which are run not for profit but in the national interest of food supplies?


Under the existing provisions of the law it is the practice of the Board of Customs and Excise to exempt such shows from tax, provided that they are promoted by a society or committee not conducted for profit, are confined to the exhibition of the produce of allotments, and are not converted by the presence of bands or other forms of ex- traneous amusement into taxable entertainments. I do not think it is necessary or advisable to alter the law.


May I ask what difference it will make, except to the success of the show, if the local men volunteer their service to back the local society? Would there be any harm in that? [HON. MEMBERS: "Get on with the war!"] Well, we want to do so.


The difficulty is to know where to draw the line. It would make the work almost impossible.