NEW CLAUSE.—(Exemption of clubs from entertainments duty.) (Hansard, 8 July 1924)

§ Lieut.-Commander KENWORTHY
I beg to move, "That the Clause be read a Second time."
This Clause proposes to exempt certain clubs from Entertainments Duty. It has arisen out of a very curious question. During the last few months an attempt has been made by certain Commissioners of Inland Revenue to tax working men's clubs on the annual subscription of each member because the members occasionally have Saturday night sing-songs 2168 in their clubs. The business started in Hull, but it exists in other Members' constituencies as well. It began with the Carlton Club, of Hull. This is a working men's club, the annual subscription to which is 4s. The amenities of a club are provided—newspapers, billiards, games, and so on. Five or six times during the winter a Saturday night concert is given by the members to the members. No charge is made at all. On one occasion a subscription was taken up for a local charity. This is a matter affecting thousands of working men in their clubs. I do ask the Committee to give me their support. The Commissioners of Inland Revenue declare that this 4s. is paid in anticipation of these concerts and entertainments, and they want to charge each Member 9d. per year. I would ask the Chancellor of the Exchequer where this sort of thing is going to end. We have in the same city a Dickens Association for the study of the works of the great English novelists. 2169 Lectures are given once a month, and in between the lectures artistes perform and songs are given. This society, which is not very large, has been asked to pay a sum of £13 for the last five years. Masonic lodges are being taxed because the members themselves give concerts after their lodge meetings. It is only a step from this to a citizen being taxed because he has a wireless apparatus, because he has a gramophone he plays for his children, or because his daughter plays a piano in the evenings.
This tax is not levied equally. There is another Carlton Club, in London, and very entertaining exhibitions are given there. Ex-Ministers of the Crown associate within its walls, and Governments are destroyed there. One of the few good things done within the walls of the Carlton Club was the destruction of the Coalition Government. No Entertainments Duty is levied on the Carlton Club in anticipation of interesting, enlightening and elevating speeches being delivered there by Noble Lords, Privy Councillors, and even my right hon. Friend the Member for the Bewdley Division of Worcester (Mr. Baldwin). I do ask the Chancellor of the Exchequer to prevent this attempt at what is an abuse of the original intention of the Entertainments Duty. This sort of thing is bringing the machinery of taxation into disrepute. This was intended to be levied upon entertainments paid for by the public, and which were looked upon in the days in which it was imposed as a luxury. The Amendment exempts all clubs with a subscription of under 10s., except where they give entertainments for which tickets are issued or prices charged. The Chancellor of the Exchequer had exempted the poorer users of theatre and cinema seats. The same exemption should be given to the poorer users of clubs.

§ Mr. SNOWDEN
The hon. and gallant Member has spent a great deal of energy and eloquence on this Amendment which is altogether unnecessary. His concluding observation referred to the fact that I had made certain concessions with regard to the duty on low-priced seats. Under these arrangements, any working men's club which have a subscription of less than 10s. per year will be exempt.

§ Lieut.-Commander KENWORTHY
I beg to ask leave to withdraw the Clause. This is the only Amendment I am moving, 2170 and I am grateful to the right hon. Gentleman.