§ I now come to entertainments. I am increasing the Entertainments Duty both on the full scale applicable to cinemas, etc., and on the new reduced scale applicable to theatres and other living entertainments. The increases will apply throughout the range in prices in both cases with the important exception that no increase will be made in the duty on any seats, either in theatres or in cinemas, for which the present price to the public is 1s. or less. This represents a change from the arrangements that applied last year to the cinemas, when the exemption from the 973 increase of duty was limited in their case to seats of 7d. or less. In view of this and of the different conditions obtaining generally in the living theatre compared with the cinema—a matter in which hon. Members in all parts of the House have taken a keen interest—I have felt justified in proposing a more modest series of increases in the scale applicable to the theatres than in the full scale. Particulars of the increases, which will come into effect on 16th May, will be found in the Financial Statement. The estimated yield is about £9,000,000 in a full year, and about £8,000,000 this year.