HC Deb 26 January 1937 vol 319 cc756-7
51. Mr. Hall-Caine

asked the Chancellor of the Exchequer whether he will consider the possibility of arranging for the temporary abolition of Entertainments Duty on all forms of living entertainment during the Coronation week, so as to encourage the maximum amount of employment in such entertainments during that period?

Mr. Chamberlain

I am afraid that I cannot see my way to adopt my hon. Friend's suggestion.

56. Mr. Sutcliffe

asked the Chancellor of the Exchequer whether his attention has been called to the losses suffered by cricket clubs on account of Entertainments Duty; and whether any such clubs can qualify for exemption from this tax under the regulation permitting exemption in the case of societies which do not operate for profit whose activities are concerned with the revival of national pastimes?

Mr. Chamberlain

The answer to the first part of the question is in the affirmative, and to the second part in the negative.

Mr. Sutcliffe

In view of the fact that these clubs are not run for profit but for the encouragement of this great national game, does not my right hon. Friend think that they have a very good case, at any rate for an adjustment of tax, if not complete exemption?

Mr. Chamberlain

My hon. Friend will observe that the case which he cites is one which is concerned with the revival of a national pastime. I am not aware that cricket is a pastime that requires revival.