HC Deb 27 March 1919 vol 114 cc600-1
82. Mr. MOUNT

asked the Secretary to the Treasury whether, in view of the desirability of encouraging cottage-garden shows, he can see his way to exempt from the Entertainments Tax tickets for such shows, practically all of which are dependent for their finances on the tickets sold at low prices and are not run for private profit?


Under the existing provisions of the law, payments for admission to cottage-garden shows, as distinct from ordinary flower shows, can be exempted from Entertainments Tax provided that the Commissioners of Customs and Excise are satisfied that the shows are promoted by a society not conducted or established for profit, and that they are confined to the exhibition of garden produce and do not include extraneous attractions. I do not think it is desirable to alter the law so as to exempt from tax shows which do not comply with these conditions.


May I ask whether sports are included in "extraneous attractions," because all county shows have sports?


I could not answer a question regarding sports without notice. If the sports included a band or horses or roundabouts, they would come under what we call "entertainments."


Can we have a schedule prepared showing the sports that are allowed and the sports that are not allowed?


I shall be very glad to consider the possibility of doing that.