§ 55. Mr. HOLFORD KNIGHTasked the Financial Secretary to the Treasury whether his attention has been called to the decisions of the divisional court in relation to events described as bottle parties; and whether Entertainments Duty is collected in respect of such events?
§ Mr. HORE-BELISHAI assume that my hon. and learned Friend has in mind the recent decisions in the cases of Mizen versus Old Florida, Limited and Egan versus Mizen. I may explain that under the law, Entertainments Duty is chargeable only on payments for admission to an entertainment as a spectator or member of an audience and that, consequently, on the facts as stated in the cases mentioned, the question of liability to Entertainments Duty does not appear to arise.
§ Mr. KNIGHTMight I ask the hon. Gentleman to make further inquiry and ascertain whether any charge is made for admission to the places at which an entertainment is presented; will he further consider the hardship caused by the avoidance of the duty by these persons, and the burden put upon struggling amateur dramatic societies?
§ Mr. HORE-BELISHAI will certainly consider my hon. and learned Friend's suggestion. I would point out, however, that his supplementary question is merely a re-submission of his earlier question, and that his opinion is over-ruled by a higher authority.
§ Mr. KNIGHTWould my hon. Friend inquire further and ascertain whether a charge was made for admission?
§ Mr. HORE-BELISHACertainly.