§ 50. Major COHENasked the Chancellor of the Exchequer what rate of tax will be charged in the case of a backer who attends a race meeting and sends a telegram from there to his bookmaker, who is not represented on the course; and whether the same rate will he charged if the bookmaker to whom the wire was sent has a representative on the course?
§ Mr. CHURCHILLThe rate in both cases will be 3 ½ per cent. To obtain the benefit of the 2 per cent. rate under the provisions of Clause 15 of the Finance. Bill a bet in respect of a horse race must be—
- (a)made on a racecourse or ground adjacent thereto on a day on which horse-racing takes place thereon;
- (b) made with a bookmaker attending the racecourse;
- (c) made by a backer so attending.
- Neither bet referred to in the question fulfils conditions (a) and (b);neither is "made" until it is received and accepted at the office, and neither is made with a bookmaker attending the racecourse. The position as regards (b)is not altered by the fact that the office bookmaker who accepts the bet has a representative on the course.
§ Major COHENIs it not the case that. by discouraging the sending of telegrams, a great deal of revenue is likely to be lost?
§ Mr. CHURCHILLWhat I gain on the swings I lose on the roundabouts.
§ Mr. MONTAGUEWould the right hon. Gentleman say what is the application of the phrase, "ground adjacent thereto"?
§ Mr. CHURCHILLI expect that that will have to be interpreted in regard to the local circumstances prevailing.
§ Sir FRANK MEYERIs not my right hon. Friend aware that by this discrimination he will be giving a preference to some of those less reputable bookmakers who have no fixed addresses, as against those who have fixed addresses and offices and are far more reputable?
§ Mr. CHURCHILLI do not think I am giving any preference, but we really cannot discuss all the details of the Betting Duty by question and answer.
Viscountess ASTORIs not the Chancellor of the Exchequer sorry that he ever took up the Betting Duty?
§ Lieut.-Commander KENWORTHYIn the case of a bet made, say, at Lewes races, on some other race on another racecourse in another part of the country, would that be in accordance with the conditions that have to be fulfilled? Has that matter been considered?
§ Mr. CHURCHILLNo.
§ Lieut. - Commander KENWORTHYMust the bet be made on horses running on that particular racecourse?
§ Mr. CHURCHILLI should like notice of that question, but I do not think there are a great many occasions when more than one race meeting would be taking place on the same day. [HON. MEMBERS: "Oh!"]
§ Mr. JOHNSTONAsk the hon. Member for the Sutton Division of Plymouth!
§ Mr. CHURCHILLI yield to the opinion of hon. Members. I should like to have notice on that particular point, 1042 because I am not at all sure that the answer I should give now would he correct in law or advantageous to the Revenue.
§ Colonel DAYWould this tax apply to races in France, if bets were made on them here?
§ Mr. CHURCHILLI should like to have notice of that question also.