HC Deb 02 July 1925 vol 185 c2801
65. Mr. MacANDREW

asked the Chancellor of the Exchequer if he will take steps to prevent Entertainments Duty being charged at agricultural shows at which, on account of unsuitable weather, no forms of entertainment subject to the tax are carried on; if he will give instructions for repayment of Entertainments Duty charged to the Kilmarnock Farmers' Society on account of their show held on 18th April, at which no entertainments subject to the tax took place owing to unsuitable weather; and is he aware that it is impossible to claim exemption 14 days in advance, because the entertainments can only be cancelled on the morning of the show should the weather be unsuitable for them?


The statutory Regulations made under the provisions of the law require that where exemption from Entertainments Duty is claimed, application for exemption must be made not less than 14 days beforehand. There is no authority in the law to provide for repayment of the duty on the ground that at the last moment some alteration was made in the programme of the entertainment which brought it within the scope of one of the statutory exemptions. It is assumed that the Entertainments Duty which was charged to the public has not been refunded to them owing to the abandonment of the sports.