Major HENDERSONasked the Chancellor of the Exchequer whether he is aware that the Entertainment Duty is levied on payments made by the public for admission to exhibitions of the Glasgow and West of Scotland Horticultural Society and also on subscriptions paid by members of the society: whether he is aware that the society is not carried on for profit, but to promote and encourage horticulture: and if, under such circumstances, he will give instructions that this society should not be held liable to this tax?
Mr. YOUNGFlower shows as such are not entitled to exemption from Entertainment Tax. My right hon. Friend the Chancellor of the Exchequer is therefore unable to issue the instructions suggested by the hon. and gallant Member.