§ Mr. P. MEEHANasked the Chancellor of the Exchequer if he is aware that the Board of Customs and Excise has decided that the Queen's County Agricultural Show and the Ossory Agricultural Show do not fall within any of the exemptions from the Entertainments Tax; if he is aware that these shows are promoted not for the purpose of profit but for the express purpose of improving live stock, 1205W crops, and cottage industries and for general agricultural educational purposes, and are subsidised by the Department of Agriculture and Technical Instruction for Ireland; and if he will state whether all other agricultural shows in Ireland will be dealt with in a similar manner by the Board of Customs and Excise?
§ Mr. McKENNAI am informed by the Board of Customs and Excise that the two shows in question included dancing and horse-jumping competitions, and that on full consideration of the circumstances they were unable to regard them as entitled to exemption from the Entertainments Tax under Section 1 (5) of the Act. The question whether other agricultural shows in Ireland are entitled to exemption can only be decided by the Board on consideration of the circumstances of each case.