§ 54. Mr. NEIL MACLEANasked the Chancellor of the Exchequer whether it was his intention to include football clubs and others engaged in outdoor sports in the concession given in his proposed reduction 1711 in the Entertainments Duty; and, if not, whether he intends to include them in these concessions in the Finance Bill when it is introduced?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Duff Cooper)The proposed remission of the Entertainments Duty on admission payments of 6d. or less will extend to all entertainments; but the reduced scale of duty on admission payments over 6d. will not be applicable to football and other outdoor sports. With regard to the second part of the question, I would refer the hon. Member to Clause 1 of the Finance Bill.
§ Mr. KIRKWOODIs the hon. Member aware that last year when we had this matter under discussion the Chancellor of the Exchequer stated that this was not a cinema tax but an entertainments tax and that junior football associations came under that category?
§ Mr. BUCHANANAs far as I understand the reply, the remission applies to all forms of entertainment, whether football or not, up to 6d., and beyond that there is no dubiety?
§ Mr. COOPERThat is what I said.