HC Deb 29 March 1934 vol 287 c2132

asked the Chancellor of the Exchequer whether he is aware of the conviction registered at Morecambe against the corporation for not having paid Entertainments Duty on deck chairs at open-air band concerts; that in most cases now the tax is not paid; whether the policy of imposing the tax is to be enforced at all health resorts throughout the country; and whether there is any reason for what is apparently a change of policy on the part of his Department?


I am aware of the conviction referred to by my hon. and gallant Friend, but this conviction does not imply any change of policy on the part of the Department. I am not aware that tax is not being paid in any case where the conditions are the same as those obtaining at Morecambe, but if my hon. and gallant Friend will let me have particulars of any instances he has in mind, I will make further inquiry.