HC Deb 19 May 1919 vol 116 cc51-2W
Sir JAMES CORY

asked the Chancellor of the Exchequer whether he is aware that the authorities of the Royal Show promoted by the Royal Agricultural Society have been advised by the Excise authorities that they cannot engage a band for performances during the show or introduce competitive music without involving the risk of the whole show being classed as an entertainment for the purpose of the Entertainments Tax; whether this represents the considered judgment of the Treasury; and, if so, whether he can issue any Order which will enable the show authorities to provide music and thus add to the attractiveness of the show so far as the general public are concerned and help to ensure the financial success of a show which is given in the interests of the nation and without regard to private profit?

Mr. CHAMBERLAIN

I am informed that the Board of Customs and Excise have exempted from Entertainments Duty payments for admission to the annual show of the Royal Agricultural Society on certain conditions, one of which is that the proceedings do not include a band. I am in agreement with this decision. The provisions of the law have already been stretched to their utmost limit in favour of agricultural shows, and I am unable to make any further concession.