HC Deb 09 June 1921 vol 142 cc2056-7
76. Lieut.-Colonel PICKERING

asked the Chancellor of the Exchequer if he will take steps to see that clubs are not subjected to Entertainments Duty for singing and playing by members where no admission fees are charged?

Sir R. HORNE

Under Section 1 (4) of the Finance (New Duties) Act, 1916, Entertainments Duty is chargeable 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 Entertainments Duty is payable. I am unable to say whether liability to duty arises in a particular case without a full knowledge of the facts.

Lieut.-Colonel PICKERING

Is the right hon. Gentleman prepared to give an answer to my previous question from the information which I have supplied to him?

Mr. SPEAKER

That does not here arise.