HC Deb 11 March 1924 vol 170 cc2121-2
52. Lieut.-Commander KENWORTHY

asked the Chancellor of the Exchequer, if he is aware that certain working men's clubs are being taxed on the grounds that concerts are occasionally given on the premises for the entertainment of the members; that no charges are made for admission to these concerts; that only members and their friends are admitted; that the artistes receive no fees; and that the only payments made are occasional collections for local charities; whether he can state if a similar tax is levied on political clubs in London on the ground that political speeches are delivered in them; and what is the practice of the Board of Inland Revenue on this question?

Mr. SNOWDEN

Entertainments Duty is chargeable under Section 1 (4) of the Finance (New Duties) Act, 7916, on such part of the subscription to any Club as represents payment for the right of admission to taxable entertainments. As regards the last part of the question, I am advised that a political speech, however entertaining it may be, is not an "entertainment" as defined by law for purposes of the duty.

Lieut.-Commander KENWORTHY

With regard to the third part of the question, are we to understand that the London clubs which give concerts and other entertainments are taxed in this way?

Mr. SNOWDEN

Every club which systematically gives concerts has to pay this tax. An estimate is made of what proportion of the subscription might properly be set down as entrance money.

53. Sir ALFRED BUTT

asked the Chancellor of the Exchequer whether he has been able to fix any date for the reception of the representatives of the entertainment industry who wish to lay before him reasons for the total abolition of the Entertainments Duty; and whether he will instruct his Department to investigate the claim put forward by the theatrical interests that no other policy will bring real relief to their branch of entertainment?

Mr. SNOWDEN

A date has not yet been fixed for this deputation, but I hope to be able to receive it shortly. All the representations that may be made by various sections of the trade will be duly considered.