HC Deb 21 February 1933 vol 274 cc1589-90
50. Mr. HALL-CAINE

asked the Chancellor of the Exchequer whether he will ascertain to what extent the levying of Entertainments Duty upon theatres has resulted in unemployment amongst artistes, musicians, and other workers connected with the theatrical industry, with a view to relieving all entertainments in which personal performances constitute the major part of all Entertainments Duty, in accordance with the precedent recently created by the Irish Free State?

Mr. HORE-BELISHA

I am afraid that it would not be possible to ascertain to what extent, if any, the Entertainments Duty has resulted in unemployment in the theatrical industry, but I can assure my hon. Friend that the claims of that industry will be considered, in common with the claims of other sections of the entertainments trade, if and when the incidence of the tax is brought under review.

51. Mr. MICHAEL BEAUMONT

asked the Chancellor of the Exchequer under what authority Entertainments Duty is now being charged upon public dinners which are followed by songs or other entertainments; and why such tax has not been charged in the past?

Mr. HORE-BELISHA

There has been no change in the practice as regards charging Entertainments Duty in the case of public dinners followed by entertainments. The fact that a dinner may precede a taxable entertainment does not relieve and never has relieved from liability payments for admission to the entertainment, whether or not the pay- ments are combined with the charge for the dinner. If the payment is a combined one, duty is charged only on that portion which is attributable to the entertainment.

Mr. BEAUMONT

Is the hon. Member aware that the tax is now being charged on public dinners followed by entertainments, which have gone on for years without such a tax being charged? Has the tax been evaded in the past, or is it a new imposition?

Mr. T. WILLIAMS

Is the hon. Member aware that the tax is now being charged on seats which originally cost only 3d., and which ought never to have been taxed?

Mr. HORE-BELISHA

In reply to the hon. Member for Aylesbury (Mr. M. Beaumont), I may say that there has been no change whatever in regard to discriminating between that part of a dinner which is entertainment and that part which is not.

Mr. HARCOURT JOHNSTONE

Does the hon. Member think that these functions ought to be taxed out of existence?