§ 66. Mr. HALL-CAINEasked the Financial Secretary to the Treasury how many musical and dramatic associations have obtained exemption from Entertainments Duty since the recent decision that the Old Vic and Sadler's Wells were not now liable to such duty; whether such exemption is based solely on the fact that the entertainment must be of an educational nature and not established for profit; and whether in this event he will consider providing similar exemption for any entertainment which is educational in a similar sense and on which no profit is made?
§ Mr. COOPERThe answer to the first part of the question is 43; with regard to the second part, the exemption is in every case governed by Section 1 (5) (d) of the Finance (New Duties) Act, 1916, the essential conditions being that the entertainment shall be provided for partly enducational purposes by a society, institution or committee not conducted or established for profit; with regard to the third part, I am not prepared to consider such an extension of the exemption as is suggested.
§ Mr. PIKEDoes my hon. Friend suggest that musical festivals are held without intention towards profit?
§ Mr. COOPERNo, Sir.