§ Mr. STANTONasked the Chancellor of the Exchequer if his attention has been 190W called to the fact that the imposition of the Entertainments Duty is killing off all sorts of charitable movements; is he aware that at Aberdare last year the flower show was intended purposely to provide funds for the local general hospital and that a tax of £90 was paid despite the fact that all profits were to go to the hospital funds; will he repay this £90 to the general hospital funds at Aberdare; and will he encourage this year's show by not imposing this tax?
Mr. CHAMBERLAINThe answer to the first part of the question is in the negative. As regards the second part, 1 am informed that expenses amounting to £ 173 1s. 5d. were defrayed from the takings of the flower show in question, with the result that out of the total takings of £382 0s. 4d. only £208 18s. 11d. was available for the hospital funds. As regards the third and fourth parts, I see no reason for extending the existing provisions of the law under which relief from tax in the case of charitable entertainments is limited to entertainments where not less than 80 per cent. of the takings are devoted to a charitable or philanthropic purpose.