§ 52. Mr. HORE-BELISHA
asked the Chancellor of the Exchequer whether he will consider, as a matter of justice, of so amending the provisions of the Betting Duty that a bookmaker who has now to pay the tax on a bet in respect of which his client fails to pay may claim a refund of the tax, especially in view of the fact that the bookmaker is at a total loss of both the money staked and the tax paid?
§ Mr. CHURCHILL
I would refer the hon. Member to the reply which I gave to a similar question by the hon. Member for the Central Division of Southwark on the 4th August last.
§ Mr. HORE-BELISHA
Will the right hon. Gentleman consider the advisability of amending that reply in order that justice may be done?
§ 53. Mr. HORE-BELISHA
asked the Chancellor of the Exchequer whether his attention has been called to the fact that, in regard to the tax payable in respect of transferred bets, the bookmaker who accepts the bet is immediately liable for the tax and the bookmaker to wham the bet is transferred is also liable for the tax in respect of the same bet; and whether he can see his way to permit the bookmaker who originally accepts the bet to deduct the tax from his weekly account, seeing that he is being deprived of the use of a certain amount of capital of his business 878 during the time he is waiting for the money he has advanced to the Treasury, and which he is entitled to claim, to be refunded?
§ Mr. CHURCHILL
The charge to duty is on every bet made with a bookmaker, and therefore the legal position is generally as stated in the first part of the question. It is also provided that a rebate of duty may be made in the case of transferred bets where the Department is satisfied that the bet has actually been transferred to another bookmaker. The procedure adopted has been laid down in order that the Department may be satisfied as the law requires and, as at present advised, I am not prepared to authorise any modification.