§ 94. Lieutenant-Colonel R. PEELasked the Chancellor of the Exchequer whether, in the case of horse shows held with the primary object of encouraging horse breeding, the receipts in addition to an Entertainments Tax of 2d. on a 6d. entry also have to bear an additional burden of taxation of 1s. 3d. of the annual subscriptions, or 15 per cent. of the life subscriptions to the society; and whether this is levied irrespective as to whether the subscriptions carry a free pass into the show or not?
§ Mr. BALDWINLiability to Entertainments Tax attaches to subscriptions paid 2101 to any club, association, or society in so far as the subscriptions confer the right of admission to taxable entertainments, but not otherwise. If my hon. and gallant Friend will give me particulars of the horse shows to which he refers, I will have inquiry made as to the assessment of tax on the subscriptions in question.