§ 57. Mr. MALLALIEUasked the Chancellor of the Exchequer if he is now in a position to make a statement as to the liability of clubs and societies to the Entertainments Duty if they have informal sing-songs amongst the members will he say whether the fact of members watching a game of billiards or other game renders the club or society liable to the tax; and, if so, was this the intention of the Government when the Entertainments Duty was imposed?
Mr. YOUNGI am unable to add anything to the general reply which I gave to the hon. Member on the 12th instant. Inquiry is being made regarding the letters of which he has sent my right hon. Friend copies, and he will communicate with him as soon as possible.
§ Mr. MALLALIEUCan the hon. Gentleman give me any indication when the reply will be given?
§ Mr. MALLALIEUMay I put it to the hon. Gentleman that there is a great deal of interest taken in this matter in the country?
59. Lieut.-Colonel Sir J. HOPEasked the Chancellor of the Exchequer whether he is aware that the Board of Customs and Excise are demanding Entertainments Duty on the subscriptions of all members of the Royal Caledonian Horticultural Society, and refusing to accept 835 the Duty only on vouchers issued to members which alone give admission to the show, though this course was recommended by the Chancellor of the Exchequer in August, 1919, and allowed by the Board of Customs and Excise during 1919?
Mr. YOUNGMy right hon. Friend is having inquiry made, and will communicate with my hon. and gallant Friend.
60. Sir J. HOPEasked whether the same conditions as to payment of Entertainments Duty apply to admission to the shows of the Royal Caledonian Horticultural Society as apply to those of the Royal Horticultural Society?
Mr. YOUNGEntertainments Duty is payable in respect of an "entertainment" as defined by Section 1 (6) of the Finance (New Duties) Act, 1916, unless the Commissioners of Customs and Excise be satisfied that the entertainment comes within one of the statutory exemptions in Section 1 (5) of the Act. The Commissioners are so satisfied in respect of the shows of the Royal Horticultural Society, but not in respect of the shows of the Royal Caledonian Horticultural Society.
Sir J. HOPEWill the hon. Gentleman say in what particular respect it is considered that the Royal Caledonian Horticultural Society cannot be exempted while the Royal Horticultural Society is exempted—whether it is because the latter has an educational and scientific course and the former not; or whether it is because of the extraneous amusements that are at the Royal Caledonian Horticultural Society's shows, and not at those of the Royal Horticultural Society?
Mr. YOUNGI cannot say at the moment whether the circumstances mentioned by my hon. and gallant Friend are or are not involved; the matter depends on varying circumstances. But the one society gives its shows in connection with a process or causes of education, and my information is that those of the Scottish society do not.
Sir J. HOPEWould the hon. Gentleman advise the secretary of the Royal Caledonian Horticultural Society how he can conform with the requirements as in the case of the English society?
Mr. YOUNGUndoubtedly all the information at my disposal or at the dis- 836 posal of His Majesty's Customs will be at the service of the Royal Caledonian Horticultural Society.