HC Deb 31 January 1956 vol 548 cc755-6
46. Mr. Swingler

asked the Chancellor of the Exchequer to state the receipts from entertainments tax on cinemas in each of the first three quarters of the current financial year; and how these figures compare with the amounts for the same quarters of 1954–55, showing the percentage rise or fall in each case.

Mr. H. Macmillan

I will, with permission, circulate the figures in the OFFICIAL REPORT.

Mr. Swingler

Whilst thanking the Chancellor for that reply, -may I ask if he will say if in his opinion those figures indicate a strong case for the reduction of taxation on the most heavily taxed form of entertainment, particularly in view of the increasing number of bankruptcies of small cinema proprietors?

Mr. Macmillan

The hon. Member and others will draw their conclusions'from the figures when they read the table. As they are running at somewhere about 95 per cent. or 96 per cent, of those of the previous year, I should have thought that the conclusion drawn by the hon. Member was rather too sweeping.

Following are the figures:

Quarter Entertainments duty receipts from cinemas in the financial year Receipts in 1955-56 as percentage of 1954-55
1954–55 1955–56
£ million £ million
1st April-30th June. 9.36* 8.77 94
1st July-30th Sept. 9.01 8.40 93
1st October-31st Dec. 8.44 8.07 96
* Rates of duty on cinema admissions were reduced on 30th May, 1954. Most of the duty received in this quarter was at the higher rates in force before that date.