HC Deb 26 October 1932 vol 269 cc987-8
71. Mr. BURNETT

asked the Financial Secretary to the Treasury whether, in view of the fact that His Majesty s Commissioners have admitted the plea that single entry classes in the music festivals do not constitute a ground for taxation of sessions and that he has authorised the refund of the duty for the year 1932, he will arrange that refunds will be antedated to cover 1931 in cases where correspondence relative to the duty originated in that year?

The FINANCIAL SECRETARY to the TREASURY (Mr. Hore-Belisha)

It has been decided that the fact that only one entry is received in any particular class will not in future bar exemption from Entertainments Duty, provided that the Commissioners of Customs and Excise are satisfied that actual competition was contemplated by the promoter of the entertainment, and that the adjudication was in fact educational from the point of view of the audience. This decision has been applied in the cases of musical festivals which were under appeal at the time, but there is no intention of reopening the question of previous payments of duty.

Mr. BURNETT

Is the hon. Gentleman not aware that the Moray Festival was charged duty in the year 1931, and that there was an appeal in 1931, and that, though the principle has since been accepted, a refund is refused?

Mr. HORE-BELISHA

As I have said, the decision has been applied to cases which were under appeal at the time. The concession cannot be extended to cover the past.

Mr. BURNETT

Was the appeal not in force in 1931?