§ Mr. GRUNDYasked the Chancellor of the Exchequer if the subscriptions paid to working men's clubs for membership are liable to entertainments duty?
Mr. CHAMBERLAINUnder Section 1 (4) of the Finance (New Duties) Act, 1916, entertainments duty is chargeable on such part of the subscription or contribution to any club, association, or society as appears to the Commissioners of Customs and Excise to represent payment for the right of admission to. entertainments in respect of which entertainments duty is payable.
§ Mr. T. GRIFFITHSasked the Chancellor of the Exchequer whether entertainments organised for the purposes of charity are exempt from the entertainments tax; whether any class of entertainment is exempt from the tax; Whether he is aware that at Blaenavon, under the auspices of the Workmen's Hall and library, a large park is being kept as an open space and developed for the health and pleasure of the community, to the relief of the rates; that in order to raise a fund necessary for the maintenance of the park and wipe off a debt of £17,000, the Workmen's Hall is let several times a week as a cinema; that, although the proceeds are used entirely in the manner stated, the entertainments tax is imposed; whether, in view of the circumstances, he has power to remit the tax in this case; and, if not, will he seek the power in the forthcoming Finance Bill?
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§ Mr. BALDWINSection 1 (5) of the Finance (New Duties) Act, 1916, provides relief from Entertainments Duty in respect of entertainments if the whole of the takings, or the whole of the net proceeds where they amount to not less than 80 per cent, of the takings, are devoted to philanthropic or charitable purposes; and I am not prepared to enlarge the scope of these provisions. I am not aware of the circumstances of the particular case to which the hon. Member refers, but I will make inquiry and communicate with him.