HC Deb 25 April 1929 vol 227 cc1054-5
34. Major-General Sir ROBERT HUTCHISON

asked the Financial Secretary to the Treasury whether he is aware that Entertainments Duty was levied upon the charge of admission to an arts and crafts exhibition held in the Mechanics' Institute, Brechin, on the 27th March to the 30th March, 1929; and whether, in view of the fact that the exhibition was entirely educative and that no entertainment of any kind was given, he will consider refunding the duty charged?


I am aware that exemption from Entertainments Duty was not granted in respect of the arts and crafts exhibition referred to by the hon. and gallant Member, but I am advised that the exhibition is an entertainment within the meaning of the law relating to Entertainments Duty, and that it does not fall within any of the statutory exemptions from that duty. In these circumstances, I have no power to sanction the repayment desired.


Does my hon. Friend not think that an exhibition of such educational value should, as in the case of agricultural shows, be exempt from Entertainments Duty, and would he recommend the necessary alteration in the law of the land?


I went into the matter myself a couple of hours ago, and I could see no loophole by which I could, with the sanction of the law, do what the hon. and gallant Gentleman suggests.


Is the hon. Gentleman aware that the hon. and gallant Gentleman will not represent Brechin after the General Election?