§ The Chief Secretary to the Treasury (Mr. John Diamond)
I do not know what anomalies my hon. Friend has in mind. In order to be recognised as charities, sporting organisations, like any other bodies, have to show that they are established for charitable purposes only.
§ Mr. Diamond
I cannot share my hon. Friend's view, which I would like to. As an ex-Member for Blackley, I would like to support everything that my hon. Friend says. I cannot share his view that this is outmoded. The Recreational Charities Act, 1958, which deals with these matters, is a fairly recent piece of legislation.
§ Mr. Philip Noel-Baker
Will my right hon. Friend represent to the Chancellor that many sporting organisations are gravely embarrassed by present taxation, and that this is defeating the whole policy of the Government over sport, to which we give such strong support?
§ Mr. Diamond
It is right that we should support sport and that we should do it in the way in which we are doing it, namely, by direct grants. Giving support by way of Income Tax relief on the grounds that it is a charity is an entirely different matter.
§ Mr. Lubbock
Can the right hon. Gentleman say what representations have been made to the Government by the Sports Council about the effect of S.E.T. and whether the increase in grant made in the present year is more than sufficient to offset the increase in costs imposed by this new tax?