§ 55. Mr. DUNNICOasked the Chancellor of the Exchequer whether, in view of the fact that large numbers of complimentary tickets are issued by theatre, music hall and cinema proprietors, and that these tickets are in the majority of cases given to persons better able to pay for admission than many who do, he is prepared to consider the advisability of extending the operations of the Entertainments Duty, pending its entire removal, to all admissions except bona fide Press representatives?
§ Mr. SNOWDENMy hon. Friend's proposal would be inconsistent with the 1961 general scheme of the Entertainments Duty, which is to impose taxation on persons who pay for admission to see or hear entertainments.
§ Mr. DUNNICOIs he aware that many of these tickets are given as payment for services and that the recipients are not only escaping Entertainments Duty but Income Tax as well?
§ Mr. SNOWDENI am not aware of that. If that were the case, it would clearly be an evasion of the Entertainments Duty.