§ Mr. SWANasked the Chancellor of the Exchequer whether he is aware that the Entertainments Duty is having a deterring effect on local show committees, the object of such shows and committees being wholly scientific, educational, and philanthropic, consisting in agricultural, horticultural, industrial, poultry, rabbits, etc.; if an abatement or better facilities 1718W will be given in such taxes to show committees in order that their work may not be deterred; and whether he is aware that difficulties are experienced by them as to the amount of tickets it is necessary to have in hand, as attendance is largely determined by the state of the weather, and if sufficient tickets, are not in hand they are liable to prosecution?
Mr. CHAMBERLAINThe shows to which the hon. Member refers are liable to Entertainments Duty unless they satisfy the conditions of exemption mentioned in Section 1 (5) of the Finance (New Duties) Act, 1916. I am not prepared to enlarge the statutory conditions of exemption. If exemption has not been obtained a sufficient number of stamped tickets should be provided to meet the estimated attendance of spectators. The tax value of any stamped tickets remaining unsold after the show is repayable.