ENTERTAINMENTS DUTY (CINEMAS).

HC Deb 16 December 1937 vol 330 cc1347-8W

Mr. Denville

asked the Chancellor of the Exchequer whether Entertainments Duty is levied on cinema shows given in public houses, even though

admission is not charged separately from the alcohol consumed?

Sir J. Simon

Entertainments Duty is only chargeable in respect of payments for admission, and if there is no charge, direct or indirect, for the cinema entertainment, liability does not arise.