§ 34. Mr. STOURTONasked the Chancellor of the Exchequer if he is aware that the incidence of the Entertainments Duty in some cases discriminates against the poorest section of the community, as the tax on an admission charge of 3d.to a cinema is 33⅓ per cent., and on 4d. 25 per cent., whereas the percentage of tax on all higher-priced seats is, approxi- 837 mately, 20 per cent.; and whether he will consider revising the incidence of the tax so as to remove these grievances by abolishing the tax on admission charges up to and including 6d?
Mr. CHAMBERLAINThe scale of the Entertainments Duty is arranged in steps so that the duty is normally 20 per cent. of the price exclusive of duty at the top of each step. Representations have been made to me on this subject, but my hon. Friend must not expect me at this stage to anticipate my Budget statement.
§ Mr. STOURTONIs the right hon. Gentleman aware that if the Entertainments Duty was abolished up to 6d.at cinemas and the estimated yield transferred to the higher-priced seats of 3s. 6d. upwards, the additional charges would be proportionately so slight as to be hardly noticeable?
§ Sir WILLIAM DAVISONWill the right hon. Gentleman also take into consideration the question of a percentage tax, a 10 or 12 per cent. tax, on the total takings of a cinema for the week, instead of splitting it up in fractions on different seats?
§ 35. Mr. HALL-CAINEasked the Chancellor of the Exchequer whether he has now considered the memorandum submitted to him on behalf of the theatre managerial associations, showing that during 1932 Entertainments Duty paid amounted to £340,716, against total profits during the same period of £95,150, with the result that the payment of this duty resulted in a nett loss of £245,566 during the year; and whether, in view of the number of persons who will be thrown out of employment if such losses continue, he will arrange to make some concession in this connection in his forthcoming Budget?
§ 38. Captain ERSKINE-BOLSTasked the Chancellor of the Exchequer whether his attention has been called to the fact that, as the result of the heavy Entertainments Duty, theatres in Great Britain have in the aggregate made substantial losses during the past year; and whether he will consider any modification of the present level of this duty?
Mr. CHAMBERLAINRepresentations put forward on behalf of the theatrical industry have been received, and I have arranged to see a deputation on the subject on Thursday next, 30th March. As regards the question of modifying the existing rates of Entertainments Duty, I am sure my hon. Friends will not expect sue to anticipate my Budget statement.