HC Deb 31 January 1957 vol 563 cc1152-3
25. Mr. Dudley Williams

asked the Chancellor of the Exchequer whether his attention has been called to the fact that, although the receipts of the Theatre Royal, Exeter, for the year were £50,385, the result of the year's trading showed a loss of £1,787, and the charge for entertainments tax during the same period amounted to £15,182; and whether, in view of the impossibility of continuing to maintain living theatres on such a basis, he will give an assurance that it remains his policy to lighten the burden of taxation on the living theatre.

The Financial Secretary to the Treasury (Mr. J. Enoch Powell)

I am informed that this theatre was used as a cinema for about three-quarters of the past year and that nearly seven-eights of the duty paid was in respect of cinema performances. As regards policy on Entertainments Duty, I would refer my hon. Friend to my predecessor's statement on 11th December last, of which I am sending him a copy.

33. Sir L. Ropner

asked the Chancellor of the Exchequer whether he will consider making Entertainments Duty allowances to those cinemas carrying out modernisation schemes necessary to enable them to compete with other and untaxed forms of entertainment and on which they receive no Income Tax relief.

Mr. Powell

My hon. and gallant Friend will not expect me to anticipate my right hon. Friend's Budget statement, but the whole structure of the Entertainments Duty is being comprehensively reviewed.

Sir L. Ropner

Is there any real reason why my hon. Friend's right hon. Friend should not anticipate his Budget statement? There are many precedents for anticipation where anticipation can be of real use to an industry.

Mr. Powell

As I have told my hon. and gallant Friend, this whole matter is under review, and I should be sorry to anticipate the results of that review.