§ 35. Captain ERSKINE-BOLSTasked the Financial Secretary to the Treasury whether his attention has been drawn to 2007 the demand made by the Excise authorities for Entertainments Duty to be paid in respect of admission to the swimming baths at Blackpool; whether such tax is demanded in respect of all swimming baths throughout the country; and, if so, since what date, and on what grounds, such charge has been made?
§ Major ELLIOTEntertainments Duty is not charged in respect of payments made by bathers for admission to swimming baths either at Blackpool or elsewhere. Duty is charged, however, on payments for admission by spectators, unless such persons are in attendance upon bathers. Payments not exceeding 6d. were not chargeable with duty from 1924 until 9th November last, but since that date duty has been chargeable on payments exceeding 2d. in accordance with the provisions of the second Finance Act of 1931. The grounds on which the charge is made are that the payments are payments for admission to an entertainment, which is defined in the Finance (New Duties) Act, 1916, as including "any exhibition, performance, amusement, game or sport to which persons are admitted for payment."
§ Mr. MACQUISTENDo they charge anything for watching the bathers in the Serpentine?