HC Deb 15 March 1922 vol 151 c2213W

asked the Chancellor of the Exchequer if he is aware that the Navy, Army, and Air Force Institute, who are now running garrison theatres at military centres, are exempt from payment of the Entertainments Duty which is demanded from every other theatre in the kingdom; that where pictures are shown the Navy, Army, and Air Force Institute keep open their bars and sell intoxicating liquors, while other picture theatres are not allowed a licence; and whether he will take steps to remedy these anomalies?


As regards the first part of this question, exemption from Entertainments Duty is granted in respect of certain garrison theatres in military centres, subject to certain conditions, one of which is that the entertainments are not open to the general public. I am informed, however, that the Navy, Army, and Air Force Institutes propose to surrender the exemptions now in force and to pay Entertainments Duty on all payments for admission to garrison theatres. As regards the second part of the question, I would point out that the bars in question are in fact a part of the regimental or garrison institute, as the case may be, and that the sales conducted therein are governed by the regulations in force for such institutes.