HC Deb 08 December 1931 vol 260 cc1695-6
55. Mr. POTTER

asked the Chancellor of the Exchequer whether in view of the hardships caused by the additional Entertainments Duty imposed upon exhibitors in the cinema business by the supplementary Budget of September last, he will consider the question of exempting seats up to 6d. from such liability?

59 and 61. Mr. N. MACLEAN

asked the Chancellor of the Exchequer (1) whether his attention has been called to the hardships in working-class districts by the re-imposition of the Entertainments Duty on seats up to and including 6d.; and whether he will consider any revision of this tax;

(2) whether he is aware that the Entertainments Duty upon 3d. seats is equal to a 33⅓ per cent. tax; whether he is prepared to impose a tax of 33⅓ per cent. upon all seats over 2s.; and, if not, whether he will reconsider the tax upon the cheaper seats?


I would remind the hon. Members that the revised scale of Entertainments Duty has only been in operation since the 9th November and it would be premature at this stage to draw any conclusions as to the effect of the new rates on entertainment proprietors or the public. The incidence of this duty, as of other duties, will be considered in the ordinary course in connection with the next Budget but I am not prepared to make any statement on the subject at the present time.


Is the right hon. Gentleman aware that a considerable revenue is being lost to the State having regard to the imposition of this extra tax on the cheaper seats?


I am not aware of it.


is the right hon. Gentleman prepared to carry the same imposition, 33⅓ per cent., if he can justify it, on to the dearer seats as well?


The question of percentage is not uniform now, for instance on the 6d. seats it is only 16⅔ per cent.


Is it the policy of the Government to impose the heaviest burden on the working classes?