§ 46. Mr. KIMBALLasked the Chancellor of the Exchequer whether he is 994 aware that the Derby Customs and Excise Office have refused to exempt from Entertainments Duty the proceeds of a concert given in aid of the Loughborough centre for the unemployed; and whether he will take steps to extend the existing exemption in favour of charitable and philanthropic purposes to entertainments in aid of recognised centres for the unemployed?
§ Mr. HORE-BELISHAI am informed that a certificate of exemption from Entertainments Duty was at first withheld by the local officers pending a decision by the Commissioners of Customs and Excise as to whether the statutory condition that the whole of the takings of the concert must be devoted to philanthropic or charitable purposes could be regarded as fulfilled. The Commissioners are satisfied that this concert is entitled to exemption from duty, and a certificate of exemption was issued on the 3rd March.