§ 57. Colonel WOODCOCKasked the Chancellor of the Exchequer whether he is aware that swimming sports, which are held for the promotion of the useful art of swimming and life-saving and are of great educational value, are subject to Entertainments Duty and, in view of the fact that these educational meetings are likely to be curtailed owing to the losses which are incurred through payment of this tax, whether he is prepared to consider the waiving of the payment in these special circumstances?
§ Mr. BALDWINPayments for admission to swimming sports are liable to Entertainments Duty if they are made for the right to watch the sports, but not if they are made for the right to take part in them. Such sports are not within the scope of any of the statutory exemptions from the Entertainments Duty, and I have no power, therefore, to waive payment of the duty.