HC Deb 17 November 1955 vol 546 cc749-50
1. Mr. Hector Hughes

asked the Chancellor of the Exchequer if he is aware that the entertainments tax is causing damage to the live theatre, increasing unemployment in various aspects of that industry and interfering prejudicially with the culture of which the live theatre is an exponent; and if, therefore, he will now take steps to abolish or reduce that tax on the live theatre.

16. Dr. Stross

asked the Chancellor of the Exchequer if he is aware of the financial help received by the theatrical companies which are exempt from entertainments tax, and thus receive the whole of the tax equivalent; and whether he will now extend this exemption to the live theatre as a whole.

The Financial Secretary to the Treasury (Mr. Henry Brooke)

My right hon. Friend has received representations from the interests concerned with the live theatre. Theatrical companies whose productions satisfy the appropriate statutory conditions are already exempted from Entertainments Duty, and receive considerable assistance thereby. For the reasons given in his recent Budget speech, however, he regrets that he cannot introduce any further remission of Entertainments Duty at present.

Mr. Hughes

Does not the Chancellor of the Exchequer realise that by that refusal he is sentencing thousands of artists to unemployment and inflicting capital punishment upon a very vital aspect of British culture, and reaping no comparable reward? Will he reconsider it?

Mr. Brooke

The returns available to me do not show any falling off in employment in recent years. My right hon. Friend feels strongly that this would not be an appropriate moment for a remission of taxation in the direction of entertainments, however deserving.

Mr. Dairies

Does the hon. Gentleman think it fair for this House not to pay Entertainments Duty after last night's show, especially as the Government succeeded in losing their own Bill?

Mr. G. R. Strauss

Will the right hon. Gentleman confirm what I think he stated just now, that practically all the repertory companies in the country benefit from the present situation?

Mr. Brooke

Yes, Sir, that is certainly so. Much the greater part of the tax is paid by variety and music hall shows.