HC Deb 26 March 1934 vol 287 cc1648-9W

asked the Financial Secretary to the Treasury whether Entertainments Duty is paid on the use of seats in Royal parks which are within audible distance of the bandstands; and, if this is not the case, whether he can state the reason, seeing that at seaside resorts Entertainments Duty has to be paid on the use of deck-chairs, even if the band performances are free?


The answer to the first part of the question is in the affirmative in so far as the charges made exceed 2d., but I would remind my hon. and gallant Friend that under the law Entertainments Duty is not chargeable on admission payments not exceeding 2d. The second part of the question does not arise.