HC Deb 29 November 1949 vol 470 cc941-4
44. Mr. Wilson Harris

asked the Chancellor of the Exchequer to whom the profits of the play "A Streetcar Named Desire," which is exempt from Entertainments Duty, are assigned.

Sir S. Cripps

Any surplus from this exempt production will accrue to the promoters, a non-profit-making body, to be used for the purposes laid down in their Memorandum of Association and approved by the Customs.

Mr. Wilson Harris

Is the effect of this taxation to enable this theatre to charge a lower price for tickets than is charged by competitor theatres, or to divert from the Chancellor large sums of money which would be very useful to the right hon. and learned Gentleman? Is he satisfied that this is the type of play which should benefit by this privilege?

Sir S. Cripps

Parliament decided two or three years ago that this was the best way in which to administer the taxation in view of the encouragement it desired to give to non-profit-making shows, which would, generally speaking, encourage the arts.

Mr. Benn Levy

As the theatre in England is perennially hampered by want of capital, is it not highly desirable that it should be helped to capitalise itself in this way on the sole and sensible condition that it refrains from dissipating its resources in the form of distributed profits?

Sir S. Cripps

That is obviously the view that this House took when it passed this legislation.

Mr. Geoffrey Cooper

Is it not a fact that members of the advisory drama panel of the Arts Council stand to benefit from some of these plays which are tax exempted in this way, and is it, therefore, a sound procedure that we are now following?

Sir S. Cripps

Perhaps the hon. Gentleman will put that question on the Paper.

56. Mr. Geoffrey Cooper

asked the Chancellor of the Exchequer what is the procedure by which judgment is passed on the suitability and artistic merits of plays granted exemption from Entertainments Duty; and why a non-profit making amateur dramatic society in Middlesbrough is being asked to pay Entertainments Duty on its performances.

Sir S. Cripps

It is not necessary to pass judgment on the suitability or artistic merits of any particular play which is granted exemption from Entertainments Duty. As I have previously explained, the condition laid down in Section 8 of the Finance Act, 1946, is that the Commissioners of Customs and Excise should be satisfied that the play is provided by a body which is not conducted or established for profit and whose aims, objects and activities are partly educational. I understand that the society referred to in the last part of the Question was granted exemption on 4th November.

Mr. Cooper

While appreciating my right hon. and learned Friend's reply, may I ask whether he does not realise that this particular society has complied with these conditions all along, being a non-profit-making society? Does he not therefore consider it rather unwarranted to threaten such a society with entertainment tax on its performances?

Sir S. Cripps

I understood that it had to be ascertained whether the objects and activities were partly educational.

Mr. Wilson Harris

Is the decision in the case of a non-profit-making body subject to any review, and if so by whom?

Sir S. Cripps

The Customs authorities supervise, to see that it is properly in accordance with the Act.

Mr. Levy

Is the Chancellor of the Exchequer aware that if only the very foolish phrase "partly educational" could be dropped from the statutes, he would not find himself bombarded by these rather misguided questions and he would not put himself or the Government into the position of seeming to put themselves or their nominees forward as arbiters of the arts?

Captain Crookshank

Is it not clear now as a result of what has happened in the case of the play "A Streetcar Named Desire" that Parliament's intentions in 1946 are not working out quite as then intended? Would the Chancellor have the matter reviewed?

Sir S. Cripps

I think those intentions are working out exactly as intended, but I am sure that Parliament never intended to constitute itself or me censors of plays.

Mr. Levy

Or anybody else.