HC Deb 22 February 1949 vol 461 c1691
65. Mr. Bossom

asked the Chancellor of the Exchequer why entertainment tax on speedway racing is 1s. 1d. for every 2s. 6d. ticket, whereas for boxing and ice hockey the entertainment tax is only 6½d. for the same price ticket.

Sir S. Cripps

Payments for admission to speedway racing are taxed at the same rates as for other forms of motor racing.

Mr. Bossom

What is the difference between the two forms of entertainment? Why cannot they be made uniform at the lower level?

Sir S. Cripps

Because Parliament introduced differentiations in the entertainments duty according to different classifications.