HC Deb 03 April 1957 vol 568 cc63-4W
Mr. Lewis

asked the Chancellor of the Exchequer if he will publish in HANSARD a table of figures showing the amount of Entertainments Duty levied, and the total receipts to the Exchequer from such duty, on the sport of speedway racing for each of the years from 1945.

Mr. P. Thorneycroft

The amounts of Entertainments Duty levied on and received from admissions to speedway race meetings were not separately recorded until August, 1951 the amounts since then have been as follows:

Financial Year Receipts of duty (approx.)
1951–52(a) 150
1952–53(b) 110
1953–54 80
1954–55(c) 70
1955–56 50
1956–57(d) 40

Notes—(a) for eight months only (August, 1951, to March, 1952).

(b) the structure of the duty was recast in 1952; as a result the incidence on speedway admissions was approximately halved.

(c) from 30th May, 1954, duty was reduced by ½d.per dutiable admission.

(d) for eleven months only (to February. 1957).

Sir L. Ropner

asked the Chancellor of the Exchequer whether he will make an estimate of how much a complete abolition of entertainments tax would be offset by the consequent increase in revenue from Income Tax or Profits Tax on increased earnings left in the hands of exhibitors.

Mr. P. Thorneycroft

It would not be practicable to make such an estimate. The amount of the increase (if any) in the revenue from Income Tax and Profits Tax would depend on what proportion of the relief was passed on to the public by way of reduced prices of admission and what proportion retained by exhibitors.