§ 55 and 56. Mr. A. Lewisasked the Chancellor of the Exchequer (1) the total number of speedway racing tracks contributing under the Entertainments Duty for each of the years 1945–51, together with the total amounts of money contributed to the Exchequer funds in each of the years mentioned;
(2) the amount of Entertainments Duty payable on tickets of admission priced 1s., 1s. 9d., 2s. 3d., 3s. 6d. and 4s. 6d. for the following sports: speedway, football, rugby and cricket, in each of the years from 1945–51; and the total amounts of revenue to the Exchequer for each of these sports in the years stated.
§ Mr. JayAs the replies to these Questions contain a number of figures, I will, with permission, circulate them in the OFFICIAL REPORT.
§ Mr. LewisWhile thanking the Financial Secretary in anticipation of a favourable reply, may I ask him whether or not he can say whether there are now fewer speedway tracks contributing to the Entertainments Duty than there were in 1945, and to what extent that number is fewer?
§ Mr. ProfumoDoes the hon. Gentleman consider that the Chancellor of the Exchequer will receive the revenue which he anticipated this year from speedway racing in view of the fact that in 1950 some two million fewer people attended speedway racing owing to the increased
| £'000 | |||||||
| Financial Year | Football (including rugby football) | Cricket | Speedway and other motor-cycle and motor racing | ||||
| 1945–6 | … | … | … | … | 1,320 | 25 | * |
| 1946–47 | … | … | … | … | 1,200 | 60 | 300 |
| 1947–48 | … | … | … | … | 1,320 | 95 | 450 |
| 1948–49 | … | … | … | … | 720 | 75 | 520 |
| 1949–50 | … | … | … | … | 640 | 30 | 600 |
| 1950–51 | … | … | … | … | 610 | 30 | 550 |
§ The amounts of Entertainments Duty payable on certain admission prices charged at certain sports since 1945 have been:
| Amount of duty payable | ||||||||||
| Inclusive admission price to public | Speedway | Football (including rugby football) and cricket | ||||||||
| Up to 9th September, 1950 | From 10th September, 1950 | Up to 4th May, 1946 | From 5th May, 1946 to 29th May, 1948 | From 30th May. 1948 | ||||||
| s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | d. |
| 1 | 0 | 3½ | 3 | 3½ | 0½ | Nil | ||||
| 1 | 9 | 8½ | 8½ | 8½ | 3½ | 2 | ||||
| 2 | 3 | 10½ | 10½ | 10½ | 5½ | 3 | ||||
| 3 | 6 | 1 | 6 | 1 | 6 | 1 | 6 | 11 | 5 | |
| 4 | 6 | 2 | 0 | 2 | 0 | 2 | 0 | 1 | 4 | 7 |
| * No information is available to show receipts from this source in 1945–46. |
§ 57. Mr. A. Lewisasked the Chancellor of the Exchequer what rate of tax is charged for betting on speedway tracks; how far there is a difference in tax on totalisator betting on speedway tracks as against other forms of racetracks; and
§ duty that year? Will not the result of this new duty mean that some tracks will close, so that the revenue from the total will be less than at the moment?
§ Following are the figures:
§ I regret that full information to show the number of speedway tracks which have operated each year since 1945 is not available. In 1950–51, there were 37 speedway tracks in Great Britain at which Entertainments Duty was paid by means of certified returns, but no record is kept of the number of speedway tracks at which Entertainments Duty is paid by means of stamped tickets.
§ The estimated yields of Entertainments Duty from admissions to certain sports since the financial year 1945–46 are shown in the following table. It is not possible to show separately the yield of Entertainments Duty from admissions to rugby or to speedway racing, but the amounts shown in the final column are mainly in respect of speedway racing.
§ what was the total of money collected from betting tax on speedway tracks for each of the years 1945–51.
§ Mr. JayI understand that no betting is allowed at speedway racing and no 1423 betting duty is therefore collected in respect of such racing. Where any racetrack is used for greyhound racing, the statutory duties on betting, of course, apply, but no distinction is made for this purpose between tracks which are used solely for greyhound racing and tracks which are used at other times for speedway racing.
§ Mr. LewisIn view of the facts which the Financial Secretary has given in his reply, is it not about time that the Treasury correctly classified speedway racing for the purposes of Entertainments Duty under its proper heading, and charged it at the same rate as in the case of football, cricket, rugby, and other sports?
§ Mr. JayThis House decided several years ago to make the distinction, and we see no reason to change the present arrangement.
§ Mr. LewisBut is it not possible for the House to correct a wrong decision? Because it made a wrong decision a few years back, is that not an added reason for correcting it now.
§ Mr. J. JohnsonIs the Minister aware that speedway racing is a clean, open-air sport which family men like myself go to watch? There is no betting as at the dog tracks, and those of us who like to watch this sport have a deep sense of grievance that it is taxed in this manner as opposed to other sports such as boxing, soccer, and the like.
§ Mr. JayI am sure that it is a clean, open-air sport, but so it was when this House decided to impose the duty.