41. Sir J. D. REESasked the Chancellor of the Exchequer whether he is aware that the Entertainments Duty falls at the rate of 40 per cent. on the cost of a seat for the poor, and 12½ per cent. on the cost of a seat for the rich, frequenter of cinema theatres; and whether, in view of this fact and of the effect of this tax super-added to all others, and affecting only entertainments, he will consider the need for some change in this behalf?
Mr. YOUNGI am aware that the rates of Entertainments Duty form a larger percentage of the cost of admission in the lower ranges of the scale than in the higher. As regards the second part, I would refer by hon. Friend to the reply given by me to a question asked by the Hon. Member for the Burslem Division (Mr. Finney) on the 13th instant.