HC Deb 27 February 1919 vol 112 cc1966-7W

asked the Secretary to the Treasury on what grounds the Entertainments Tax is levied upon agricultural shows; and what item of a purely entertaining character should be eliminated from their programme to secure exemption from this tax?


An agricultural show is an exhibition, and as such constitutes an entertainment as defined by the Finance (New Duties) Act, 1916, and payments for admission thereto are liable to tax unless a certificate of exemption is issued by the Commissioners of Customs and Excise. When the entertainment is provided by a society not conducted or established for profit the Commissioners are prepared to issue such certificate under Section 1 (5) (d) of the Act in cases where the proceedings do not include items such as bands, horse-jumping competitions, or extraneous attractions generally.