HC Deb 03 July 1923 vol 166 cc247-8
45. Mr. SMEDLEY CROOKE

asked the Chancellor of the Exchequer the amount of the Entertainments Duty received by the Treasury from the proceeds of this year's Naval and Military Tournament; and whether, in view of the fact that the profits are devoted to Service charities, he will consider the possibility in future of exempting this entertainment from the incidence of the duty?

Sir W. JOYNSON-HICKS

The amount of Entertainments Duty payable on the payments for admission to this year's Naval and Military Tournament has not yet been determined. The law provides relief from Entertainments Duty in cases where the whole of the expenses of an entertainment do not exceed 30 per cent. of the receipts and the whole of the net proceeds are devoted to philanthropic or charitable purposes. I have no power to remit the duty in any case where these conditions are not satisfied.

Viscount CURZON

Can the right hon. Gentleman assure us that no indirect subsidy will be given to any of these charities?

Sir W. JOYNSON-HICKS

I have no power to give it, in any circumstances.