§ 66. Commander Sir Archibald Southbyasked the Chancellor of the Exchequer whether in view of the fact that Entertainments Duty is not payable in respect of productions by the Council for the Encouragement of Music and the Arts on the grounds that the productions are of educational and cultural value, he will take such steps as will ensure that the prices paid for seats are less by the amount of the tax than the prices of seats in theatres openly operating on a commercial basis?
§ Sir K. WoodI understand that in the case of productions under the control of the Council for the Encouragement of Music and the Arts, it is the policy of the Council to ensure that the exemption from Entertainments Duty is reflected, 1318 generally speaking, either in the prices of the seats or the quality of the production, and that where the exemption is not fully so reflected, any additional profit that results from the exemption shall be held at their disposal to be used for the objects for which the Council was established. I have, of course, no power to attach any condition in regard to prices to the exemption from Entertainments Duty for entertainments provided for partly educational or partly scientific purposes by a society, institution or committee not conducted or established for profit.
§ Sir A. SouthbyIs my right hon. Friend aware that in many cases in C.E.M.A. productions the profit motive is indirectly retained? Is it not a fact that the individual who witnesses one of these performances pays precisely the same for his seat as he would at an ordinary performance, whereas the Chancellor gets no Entertainments Duty?
§ Sir K. WoodI am looking at this matter, as my hon. and gallant Friend knows.