§ Sir C. KINLOCH-COOKEasked the Chancellor of the Exchequer whether he is aware that a number of charity concerts are now being given by the different regiments scattered all over the country; whether these entertainments are liable to be taxed; and, if so, can he see his way to make such provision as will enable both application and refund to be made through the agency of some local authority instead of through London?
§ Mr. McKENNAThe conditions under which the tax may be waived or repaid in respect of concerts for charitable purposes are stated in Section 1 (5) of the Finance (New Duties) Act. Applications for repayment are decided by the Board of Customs and Excise, and may be made through local Customs and Excise officials.