§ Sir I. PHILIPPS asked the Financial Secretary to the Treasury whether he is 58W aware that the Ministry of Agriculture is encouraging and supporting financially demonstration shows and exhibits of poultry, rabbits, and other small stock with a view to encouraging their breeding and utility production, while his Department is using the Entertainments Duty to discourage and hamper shows held for the same purposes; and whether he will endeavour to secure that a definite policy is adopted in this matter by the Government in all Departments and prevent the Treasury undoing the good work which other Departments of the State are endeavouring to carry out?
§ Mr. BALDWIN: As regards the first part of the question, the hon. and gallant Member is mistaken. The Ministry of Agriculture have no funds from which financial support could be given to the demonstration shows and exhibits mentioned. As regards the second part, it is the practice to grant exemption from Entertainments Duty under Section 1 (5) (d) of the Finance (New Duties) Act, 1916, in respect of poultry shows, provided that they do not include music or other extraneous attractions, but shows of rabbits and other small stock are not regarded as coming within the exemption. I am satisfied that the Commissioners of Customs and Excise have gone as far as they can in granting exemption under the provision referred to.