§ 55. Mr. SUGDENasked the Chancellor of the Exchequer if he will reconsider the period at present required for notice to be given by societies and Sunday schools for exemption from Entertainments Duty, the present period causing inconvenience and loss to both societies and Sunday schools; and will he accept the decision of local unpaid commissioners as to which are charitable socials, etc., entertainments and exempt from tax?
Mr. YOUNGAs regards the first part of the question, I assume that my hon. Friend refers to the statutory rule that claims for exemption from Entertainments Duty shall be made not less than 14 days before the date of the entertainment. It is in the interests of the public as well as the revenue authorities to have the question of liability settled before the entertainment takes place, and experience shows that a fortnight is by no means an excessive period to require for the proper 255 investigation of claims. As regards the second part, the responsibility for dealing with claims for exemption from Entertainments Duty is by Statute vested in the Commissioners of Customs and Excise who determine them in accordance with the provision of the law, and my right hon. Friend the Chancellor of the Exchequer is therefore unable to adopt my hon. Friend's suggestion.
§ 60. Mr. SUGDENasked the Chancellor of the Exchequer if he would appoint an unpaid committee to consider the representations of Anglican, Roman Catholic, and Nonconformist churches upon the working of the Entertainments Duty over all parts of the country in respect of these sections of the Christian Church?
Mr. YOUNGI shall be glad to consider any representations that may be made to me, but I do not think that a committee would serve any useful purpose.