HC Deb 13 April 1943 vol 388 c1077W
Sir R. Gower

asked the Chancellor of the Exchequer whether the Council for the Encouragement of Music and the Arts pay Entertainments Duty on all of its productions, or any of them; and which productions are exempted?

Sir K. Wood

Entertainments provided under the auspices of the Council for the Encouragement of Music and the Arts are exempted from Entertainments Duty under the provisions of the Finance (New Duties) Act, 1916, Section 1 (5) (d). This statutory exemption is of long standing and of general application; no special exemption has been created for entertainments so provided. It is not possible to give a list of the productions which have been so exempted without a disproportionate expenditure of time and labour.