HC Deb 10 February 1955 vol 536 cc2034-5
6. Mr. John Hall

asked the Chancellor of the Exchequer the yield from entertainment tax on the live theatre in each of the financial years 1951–52, 1952–53, and 1953–54; and the estimated yield in the current financial year.

Mr. H. Brooke

The receipts of Entertainments Duty allocated to theatres and music-halls were approximately £2.32 million in 1951–52 and £2.40 million in both 1952–53 and 1953–54. The yield in the current financial year, during which the Duty was reduced, is likely to be about £2.2 million.

Mr. Follick

Does not the Minister think that it would make all these things very much easier if he would give support to my Bill, which is to be considered tomorrow week?

15. Lieut.-Colonel Bromley-Davenport

asked the Chancellor of the Exchequer whether he is aware that the Salisbury Arts Theatre Company which has been playing at the Playhouse Theatre, Manchester, since October last, is to be disbanded on2th February because the Commissioners of Customs and Excise have decided that it could not be exempted from tax on account of a guarantee being put up by Playhouse Theatre which itself is not qualified for tax exemption; and whether, in view of the complexities and anomalies involved in the attempt to administer the present system of tax-exempt entertainments he will consider dealing with this problem by giving tax exemption to all forms of living entertainment in this country.

Mr. H. Brooke

Without necessarily accepting all the implications of my hon. and gallant Friend's Question, I can assure him that his suggestion will be borne in mind in the general review of taxation before the Budget.

Lieut.-Colonel Bromley-Davenport

Is it fair, first, to pay out £1 million a year to subsidise certain theatres through the Arts Council and, second, to excuse certain theatres from Entertainments Duty altogether, and at the same time to impose on the remainder this special and lethal tax, which is closing theatres up and down the country? Is it worth while for the £2 million revenue which it brings in; and, above all, is it just?

Mr. Brooke

My hon. and gallant Friend will be glad to hear that I am shortly to receive a deputation from the Theatres Entertainment Tax Committee. I should like to take into consideration all that is said to me on that occasion.