§ Mr. HANNONasked the Chancellor of the Exchequer whether he has considered the position of rifle clubs in relation to Entertainments Duty; and whether, in view of the special utility of these clubs as national defence training centres conducted for patriotic purposes by men otherwise debarred from such training, 393W he would be prepared to exempt them from the operations of the duty?
Mr. YOUNGEntertainments Duty is chargeable only on the payments made by persons for admission, as spectators or members of an audience, to any exhibition, performance, amusement, game or sport. I do not understand in what circumstances it is suggested that rifle clubs are liable to the duty, but if the hon. Member has in mind any cases in which duty has been charged and will furnish me with particulars, I will have inquiry made.