§ Sir L. Ropnerasked the Chancellor of the Exchequer to give an assurance that when revising the entertainments tax, so far as it concerns cinemas, he will not overlook the fact that Her Majesty's Government are to introduce legislation to make statutory the present voluntary levy paid by exhibitors.
§ Mr. H. MacmillanI would refer my hon. and gallant Friend to the reply my right hon. Friend gave my hon. Friend the Member for Shipley (Mr. Hirst) on 13th December.
§ Sir L. Ropnerasked the Chancellor of the Exchequer what consideration in assessing new local rates for cinemas was given by the Inland Revenue to the large contribution which they already make to the national revenue in Entertainments Duty.
§ Mr. H. MacmillanThe rating assessments of cinemas, like those of other properties, are based on estimates of the rental values. So far as the exhibitor's receipts are taken into consideration in making the valuation, Entertainments Duty is always deducted.