HC Deb 09 March 1926 vol 192 cc2106-7
61. Sir F. HALL

asked the Chancellor of the Exchequer whether he is aware that the American authorities collect a tax on foreign plays produced in that country before the theatre management pay the royalties over to the author; whether royalties paid by British theatres to American authors in 1925 were subject to any taxation in this country; and, if so, on what amount such taxation was paid?


I am aware of the position in the United States. With regard to royalties paid by British theatres to foreign authors, I am unable to say to what extent such payments were subject to taxation here in 1925, but I can assure my hon. and gallant Friend that the question of the adequacy of the existing machinery of the British Income Tax in this connection is receiving my careful consideration.

Colonel DAY

Is the right hon. Gentleman aware that many hundreds of thousands a year go in royalties to these American authors, and is there not some way by which they can be taxed?


As to the figures, I could not give an answer on the spur of the moment, but I am giving the matter my careful consideration.


In view of the need for economy, is the right hon. Gentleman considering this in connection with the forthcoming Budget?


I have already said that I am giving the matter careful consideration.