Mr. A. T. DAVIESasked the Chancellor of the Exchequer if he will consider, in the interests of the nation, the advisability of exempting agricultural shows, which are held for the purpose of encouraging the breeding of the best 1271W class of stock and stimulating the highest productions in agriculture, from the payment of the Entertainment Tax, which constitutes a serious addition to the abnormal expenses of organising and carrying out such exhibitions?
Mr. CHAMBERLAINIt is already the practice of the Commissioners of Customs and Excise to grant exemption from Entertainments Duty, under Section 1 (5) (d) of the Finance (New Duties) Act, 1916, in respect of agricultural shows, provided that they do not include music, sports, side-shows, or other extraneous attractions.