§ 77. Mr. CAIRNSasked the Chancellor of the Exchequer if he will consider and abolish the Entertainments Duty at allotment flower shows; and is he aware that these allotment shows are largely supported by ex-service men?
Mr. YOUNGSection 7 of the Finance Act, 1921, authorises the Commissioners of Customs and Excise to grant exemption from Entertainments Duty in respect of allotment flower shows which are shown to their satisfaction to be provided by a society established solely for the purpose of promoting the interests of horticulture and not conducted for profit, and to consist solely of an exhibition of the products of horticulture.
§ Mr. GRUNDYIs the hon. Gentleman aware that these shows are being charged this tax because they have a local band that plays free, and that is a very great inducement to people to come, and that the shows are out for the purpose of encouraging allotments and for the better cultivation of allotments, and that the imposition of this tax has led to the stoppage of some of these annual shows?
Mr. YOUNGUnder the existing law the show must consist solely of an exhibition of the products of horticulture, and it has been held that a band is not one of the products of horticulture. The reasons for not making this exemption were fully explained on the Finance Bill last year.
§ Mr. GRUNDY rose—
§ Mr. SPEAKERThe hon. Member has already made one speech.
Mr. MAGQUISTENWould it not be possible for these local bands, which are presumably out for remuneration, to play just outside the show?