§ Then there is another suggestion which I wish to make, connected with the Entertainments Duty. The Committee will remember that in the course of last year's Finance Bill Debates I gave an undertaking that before the next Budget I would review the working of the Entertainments Duty, especially in its application to the living theatre. Theatres, music halls, concerts and certain other "living" entertainments were given a measure of relief in 1935 by means of a special scale, under which the duty is generally one penny per admission less than that for other entertainments. The chief difficulty under which the living theatre labours is the rival attraction of the cinema. At the same time I realise that the Duty does aggravate the disability from which the living theatre suffers, and Parliament, I think, would wish, if it could, to help. In the circumstances, I am prepared to concede some additional relief. I propose therefore to give the entertainments in question a further reduction of duty of one penny per admission throughout the greater part of the duty scale. This will take effect on the 3rd September. It will cost £190,000 this year and £290,000 in a full year. Details of the new scale will be found in the White Paper.