34. Colonel M. J. WILSONasked the Parliamentary Secretary to the Board of Agriculture whether he is aware that, owing to the incidence of the Entertainments Tax, it is proposed to abandon many of the local produce and agricultural shows for this year; and whether, in view of the advantage of holding these shows, he can make any statement on the matter?
Sir A. BOSCAWENThe Commissioners of Customs and Excise have informed the Board that they have no power to exempt an agricultural show from the Entertainments Tax, except under Section 1 (5) (d) of the Act, which requires them to be satisfied that it is provided for partly educational or partly scientific purposes by a society not conducted or established for profit.
In estimating the title of any particular show to exemption under this provision, they will have regard to the nature of the show as a whole, and their decision will largely turn on whether the show is confined to exhibitions of a partly educational character, or whether it comprises elements of a nature designed to afford amusement rather than education, and to attract the general public rather than persons interested in the study or the practice of agriculture.
The managers of an agricultural show should apply to the Customs and Excise Department for exemption from the Entertainments Tax, furnishing with the application a programme of the show, stating whether music, sports, and other 26 extraneous amusements will be included in the proceedings, and also sending a financial statement showing whether the society is conducted for profit, together with a copy of the rules.
§ Mr. PRETYMANIs my hon. Friend aware that it is not only the sums paid for entrance but the annual subscription on which these shows depend, and will he look into the question from that point of view?
§ Colonel WEIGALLWho is to decide whether a show is educational?