§ 48. Mr. R. Acland
asked the Chancellor of the Exchequer what principles are applied in deciding whether a ticket granting admission to premises containing a collection of animals shall be required to bear an entertainment duty stamp or not; is he satisfied that tickets of admission to the Primley Zoological Gardens at Torquay fall within the class that ought to bear such a stamp; and to how many such premises it is possible to gain admission by a ticket which is exempted from duty and which is not so exempted, respectively?
§ Sir J. Simon
Exhibitions of the kind referred to by the hon. Member are entertainments within the meaning of Section 1 of the Finance (New Duties) Act, 1916, and payments exceeding 6d. for admission to such exhibitions incur liability to Entertainments Duty unless the exhibitions qualify for exemption from duty under one or other of the relevant statutory provisions. I am satisfied that payments exceeding 6d. for admission to the privately owned zoological exhibition referred to do not qualify for exemption from duty under any provision of the law. In regard to the last part of the question, exemption from duty has not been granted in respect of any privately-owned exhibition of this kind.