60. Sir J. HOPEasked the Chancellor of the Exchequer whether he is aware that, though the Board of Customs and Excise acknowledge that the Highland and Agricultural Society of Scotland is not conducted for profit and that the annual show is held partly for educational and scientific purposes, the Board have refused to grant exemption of Entertainments Tax only because there is to be a horse-jumping competition, and have demanded that the tax should be paid on members' subscriptions; and whether a horse-jumping competition is to be treated as an extraneous? amusement at a show of horses?
Mr. CHAMBERLAINI am informed by the Commissioners of Customs and Excise that they have refused to grant exemption from the tax to this show on the grounds stated by my hon. and gallant Friend, but that on review of all circumstances connected with these shows they are prepared for the future not to regard the inclusion of a horse-jumping competition in the proceedings as a bar to exemption in the case of a bonâ fide agricultural show, provided that the competition is a purely subsidiary part of the show and that the show is entitled to exemption from tax in all other respects
Sir J. HOPEAm I to understand that the Highland Show will be exempt this year from the Entertainments Tax, and that the horse jumping will not be considered a bar to that exemption?
Mr. CHAMBERLAINI am not conversant with the circumstances of the particular case, but the Highland Show would have the benefit of this new decision.
§ Captain ORMSBY-GOREDo I understand that the Royal Show at Cardiff will be exempt from the Entertainments Tax?
Mr. CHAMBERLAINIt is impossible for me to give specific answers as to the cases of particular shows of which I know nothing, but the custom will act upon the lines which I have stated in my answer in regard to all shows.