§ Mr. WILESasked the Secretary to the Treasury whether he is aware that the officials of the London County Council are collecting a tax of ½d. for each chair used around the band stands in the public parks in addition to the ordinary charge of 1d., on the ground that the person is attending an entertainment; and, if so, will he state if this tax of 50 per cent, is being collected with the sanction of the Treasury?
§ Mr. MONTAGUIn the case of band performances in public parks the Entertainments Tax is not leviable on any payment made merely for the use of a chair, provided such payment is not in any sense made, directly or indirectly, for admission to an enclosure. But when the arrangement of the chairs is such as to constitute an area reserved for the occupants of the chairs, the payment made must be held to be a payment for admission to an entertainment and is subject to tax accordingly.