§ Mr. GRIFFITHSasked the Chancellor of the Exchequer whether he is aware that the Jones' West Monmouth schoolboys performed the "Bohemian Girl" in December last, the orchestra consisting of one master and a few old boys over 18 years of age, the balance of the takings being devoted to improve the dramatic work of the society; that the Entertainments Duty was imposed because of the fact that boys over 18 years of age were included in the orchestra; and whether he will reconsider the decision given by his Department, in view of the educational nature of these performances?
§ Mr. BALDWINSection 12 of the Finance Act, 1916, as amended by Section 8 of the Finance Act, 1921, authorises the grant of exemption from Entertainments Duty for school entertainments under certain conditions, one of which is that all the performers are persons under the age of 18 years who have received or are receiving instruction in the school. The entertainment in question was therefore not entitled to exemption under this provision and there is no other provision of the law under which exemption could be allowed.
§ Mr. BROMFIELDasked the Chancellor of the Exchequer whether he will consider the desirability of removing the burden of Entertainments Duty for any organisation promoted entirely for charitable purposes?
§ Mr. BALDWINI presume that the hon. Member refers to the statutory provision which limits the grant of relief from Entertainments Duty in respect of entertainments promoted to raise money for philanthropic or charitable purposes to cases where the expenses do not exceed 30 per cent. of the receipts. The percentage was raised from 20 to 30 last year, and, as at present advised, I see no reason for any further alteration of the law.
709W
§ Mr. WILLEYasked the Chancellor of the Exchequer the amount of Entertainments Duty collected up to the end of March for each month since 1st September last; whether he will consider the use of different coloured stamps to facilitate the subdivision of this branch of revenue into two sections, the one derived from all amusements given under cover and all those given in the open air; and, seeing that such sub-division would alone indicate how the duty bears on different forms of entertainment, will he instruct his Department to see if this reform can be carried out?
§ Mr. BALDWINThe receipts from the Entertainments Duty in Great Britain for each month, from September, 1922, to January, 1923, were stated in my reply to my hon. Friend's question of the 22nd February last. The corresponding figures for February and March, 1923, are £803,138 and £896,014, respectively. I have carefully considered the proposal contained in the remaining parts of the question, but I am not prepared to adopt it.