HC Deb 20 June 1916 vol 83 c26W
Sir C. KINLOCH-COOKE

asked 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. McKENNA

The 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.