§ Mr. HANNONasked the Chancellor of the Exchequer what has been the receipt from the Entertainments Duty during the first nine months of the present financial year and during the corresponding period of last year?
Mr. YOUNGThe receipts of Entertainments Duty for the United Kingdom in the nine months ended 31st December, 1920, and 31st December, 1921, were respectively £8,509,361 and £7,620,271.
§ Mr. FINNEYasked the Chancellor of the Exchequer whether his attention has been drawn to serious complaints from proprietors of cinemas respecting the heavy Entertainments Duty; that the duty is additional to all other forms of taxation they are called upon to bear; that the duty has to be paid whether the business makes a profit or a loss; that one firm in particular gave figures to show that, while using the premises, machinery, etc., and capital value £15,000 last year, they paid £3,500 in Entertainments Duty, and suffered a loss for the same period of £650, and complain that the trade is being taxed out of existence; and whether, in view of these effects of the duty, he will consider the request to abolish the duty altogether.
Mr. YOUNGThe answer to the first part of the question is in the affirmative. As regards the second and third parts, I would point out that the incidence of the Entertainments Duty in no way differs1810W from that of any other indirect tax. For the rest, I am unable to anticipate the Budget statement.