§ 52. Mr. SUTCLIFFEasked the Chancellor of the Exchequer whether he is aware of the effect of the entertainments duty upon amateur dramatic societies, which in many cases are in financial difficulties because this tax is absorbing all the profits which would otherwise have gone to charity; and whether he will consider abandoning the tax in regard to these societies as he has done in regard to societies existing to promote interest in music?
Mr. CHAMBERLAINMy hon. Friend is under a misapprehension in assuming that the entertainments duty has been abandoned in regard to societies existing to promote interest in music, but I presume that he has in mind the provision governing exemption from this duty on partly educational grounds under which performances given by a number of musical societies and amateur dramatic societies have recently qualified for exemption. The statutory condition governing this exemption is that the entertainment must be provided for partly educational purposes by a society, institution or committee not conducted or established for profit. Where this condition is fulfilled exemption is allowed irrespective of the character of the society, and no distinction is drawn between amateur dramatic societies and musical societies in this respect.
§ 53. Mr. SUTCLIFFEasked the Chancellor of the Exchequer whether he is aware that the recently formed Crompton Stage Society, which voluntarily produces plays of educational value at cheap prices and the profits of which will go to charity, was charged £14 in respect of Customs and Excise in advance of its first production, and that, as a result of this and subsequent payments, no amount has yet been available for charity and the society is heavily in debt, and will in all probability have to close down; and whether he will take steps to prevent the incidence of this tax reacting upon the valuable work done by numerous dramatic societies throughout the country?
Mr. CHAMBERLAINI am aware that in the case of a recent performance by the society mentioned the statutory conditions governing the grant of exemption from entertainments duty were not fulfilled and that duty therefore had to be paid; with regard to the second part of the question, I do not consider that a case for legislation is established.
§ Mr. SUTCLIFFEWill my right hon. Friend hear these societies in mind when he comes to remodel the entertainments duty in accordance with what he said about a year ago?