§ 30. Mr. Hugh Jenkinsasked the Chancellor of the Exchequer if he will take steps to include all theatrical employment in the category of those employments 228 entitled to the refund of selective employment tax.
§ Mr. DiamondNo, Sir. All forms of entertainment fall within the services sector.
§ Mr. JenkinsDoes my right hon. Friend not realise that the theatre outside London is in serious decline? If he will not remove the selective employment tax altogether, will he consider the possibility of excluding taxable employment outside the metropolis?
§ Mr. DiamondI am aware of the problem to which my hon. Friend has drawn attention, and I am concerned about it. I do not think that the removal of selective employment tax will cure it. I am afraid the answer I must give to his precise request is, "No, Sir".