HC Deb 27 March 1919 vol 114 cc593-4

asked the Chancellor of the Exchequer whether he will permit agricultural shows to be held without the Entertainments Tax being exacted?

84. Major LANE-FOX

asked the Secretary to the Treasury whether he is aware that agricultural shows, and especially the smaller ones, are not run for private profit, but find it most difficult to pay their way; whether it is the intention of the Government, in view of the really valuable educational element in these shows, to make their financial position impossible by insisting either on the payment of the Entertainments Tax or on the elimination of all the side shows, which alone make the show financially possible; and will he consider the remission of the Entertainments Tax in all cases of agricultural shows that can be proved not to be run for private profit?


The conditions under which exemption from Entertainments Tax can be granted in the case of agricultural shows were explained in the reply given by me to the hon. and gallant Member for Barkston Ash on the 27th ultimo. I see no reason for altering the law so as to admit of exemption being granted where those conditions are not satisfied.