Captain TUDOR REESasked the Chancellor of the Exchequer whether he is aware that committees formed for the purpose of erecting war memorials in their localities are unable to register under the War Charities Act, 1916, and in consequence have to pay the Entertainments "Duty in respect of functions which they arrange for the raising of funds; and whether, in view of the fact that the entire net proceeds of such functions are to be devoted to war memorials to those who have fallen, he will absolve such funds from taxation?
§ Mr. BALDWINI am informed that funds for the purpose of erecting war memorials are not required to be registered under the War Charities Act, 1916, but I am not aware of any case in which2142W exemption from Entertainments Duty has been refused on the ground that a fund raised solely for this purpose has not been so registered. I may point out, however, that under the law exemption from tax cannot be granted unless the whole of the takings of an entertainment are devoted to philanthropic or charitable purposes. If only the net proceeds are paid over, tax is chargeable, though repayment may subsequently be claimed provided that the expenses do not exceed 20 per cent. of the proceeds.