§ 49. Lord SCONEasked the Chancellor of the Exchequer if he is aware that the Commissioners of Customs and Excise are now threatening to refuse exemption from Entertainments Duty to all musical festivals when single-entry classes are permitted, on the ground that such classes provide entertainment without competition, and that such a step will impede the progress of musical education in this country; and if, in these circumstances, he will instruct the Commissioners to proceed no further on these lines?
Mr. CHAMBERLAINI am aware that in considering claims by the promoters of musical festivals for the grant of exemption from Entertainments Duty under Section 1 (5) (d) of the Finance (New Duties) Act, 1916, the Commissioners of Customs and Excise are not satisfied that the statutory conditions of exemption are fulfilled where any noncompetitive items are included in the programme of the entertainment, and that exemption is accordingly refused in such cases. I understand that this has always been the practice of the Commissioners, and I see no reason to interfere with their discretion in the matter.
§ Lord SCONEDoes my right hon. Friend realise that in order to be consistent, he will have to charge Entertainments Duty on agricultural shows where single-entry classes are permitted?