§ 57. Lieut.-Commander KENWORTHYasked the Chancellor of the Exchequer whether, in view of the present distress in the cinema industry and the fact that the Entertainments Duty as at present imposed bears comparatively more heavily upon the poor than upon the rich, he will 1504 consider the abolition of this tax, or, alternatively, an alteration in its incidence?
§ Mr. BALDWINThe hon. and gallant Member may rest assured that, in formulating proposals for meeting the expenditure of the coming financial year, careful attention will be given to all relevant considerations affecting the various taxes, including the Entertainments Duty.
§ 63. Lieut.-Colonel HOWARD-BURYasked the Chancellor of the Exchequer whether he can see his way to exempt annual flower Shows of horticultural societies from the Entertainments Duty where the shows are run for the encouragement of horticulture, and where any profits made are devoted to the encouragement of horticulture and not for individual profit?
§ Mr. BALDWINSection 7 of the Finance Act, 1921, authorises the Commissioners of Customs and Excise to grant-exemption from Entertainments Duty in respect of 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.
§ Lieut.-Colonel HOWARD-BURYIs it not necessary to have a band to make a flower show a success? Cannot the right hon. Gentleman see his way to accede to this suggestion, seeing that the amount involved is very small?
§ Mr. BALDWINThe matter has been discussed on many occasions, and it has always been held that the presence of a band means the presence of the tax.