HC Deb 29 July 1919 vol 118 c1935
66. Mr. COOTE

asked the Chancellor of the Exchequer if a tax must be paid on entrance tickets of admission to an agricultural show where all the proceeds of the show, including horse-jumping com petitions, are given in prizes to promote agriculture?

Mr. BALDWIN

The fact that the proceeds of an agricultural show are given in prizes to promote agriculture does not, in itself, entitle the show to exemption from Entertainments Tax. If the hon. Member has in mind any particular show, he can find out whether it will be entitled to exemption or not by writing to the Board of Customs and Excise and stating the conditions under which it will be held.