§ 54. Mr. GRUNDYasked the Chancellor of the Exchequer if he is aware that 3d. per member per annum is being charged as Entertainment Duty to all members of workmen's clubs where concerts are being held; that these concerts are not open to the public but strictly limited to the members of the club;; what are the reasons for such charge; and what is the total amount received by the Revenue from this charge?
Lieut.-Commander YOUNGThe charge of Entertainment Duty to which the hon. Member refers is levied under Section 1 (4) of the Finance (New Duties) Act, 1916, which imposes duty on such part of the subscription to any club as appears to the Commissioners of Customs and Excise to represent the right of admission to entertainments in respect of which Entertainment Duty is payable, and such entertainments include club concerts, notwithstanding that they are open only to members. The duty is not charged at a fixed rate, but varies according to the circumstances. No information is available as to the amount of revenue derived from the charge in question.
§ Mr. GRUNDYIs the right hon. Gentleman aware that no charge is made to the club members who attend these concerts, and will he take that into consideration in dealing with the matter?
Lieut.-Commander YOUNGYes. The circumstances of the case may be as described, but that does not affect the imposition of the duty according to the Statute. The Customs officials have to impose and collect the Duty as the Statute charges them to do.