§ 65. Sir ROBERT HAMILTONasked the Financial Secretary to the Treasury whether he will review the action of the Revenue authorities in the case of a concert given in the village of Harray, Orkney, last March in order to raise money for a picnic for the children at the village school; whether he is aware that exemption from the Entertainments Duty was disallowed on the ground that the concert was promoted by parents; and whether, in view of the fact that the fund was raised by the sale of tickets to the public, he is prepared to direct a refund of the sum of £1 5s. exacted for the duty?
§ Mr. PETHICK-LAWRENCEI understand that in this case the entertainment was promoted by a committee elected by and consisting solely of the parents of the children who would benefit from the fund, and not by disinterested persons, and that the fund is controlled by the committee. In these circumstances relief from Entertainments Duty cannot be granted on philanthropic or charitable grounds.
§ Sir R. HAMILTONCan the hon. Gentleman say whether the duty would have been levied if the concert had been promoted by the uncles of the children?
§ Mr. PETHICK-LAWRENCEI am afraid I cannot go into questions of consanguinity in this connection.