HC Deb 07 August 1919 vol 119 cc547-8
71. Lieut.-Colonel Sir JOHN HOPE

asked the Chancellor of the Exchequer whether the Entertainment Duty is to be charged on the subscriptions of all members of the Royal Caledonian Horticultural Society or only on the tickets issued to members which are actually used by them to visit the annual show?


Under the provisions of Section 1 (4) of the Finance (New Duties) Act, 1916, subscriptions paid by members of this society are liable to Entertainments Duty in so far as they confer the right of admission to shows promoted by the society, but not otherwise.


Will the right hon. Gentleman consider allowing the duty to be paid only on those tickets which are actually used and not on the full subscription, regulations for which were made before the imposition of the Entertainments Duty?


I have dealt with that already in the Debate and I must refer my hon. Friend to what I said then. I may say shortly that if a member gives a subscription with a charitable object only and with no intention of using the right of admission, the case can be met by the society giving him a voucher for his subscription instead of an admission ticket.