§ Lieut. - Commander KENWORTHYasked the Chancellor of the Exchequer if he will give a list of clubs in London, with an annual subscription of £5 or more, on which Entertainments Duty is levied: and on what basis is the amount to be paid calculated?
§ Mr. SNOWDENThe information asked for in the first part of the question is not available. As regards the second part, Entertainments Duty is chargeable, under Section 1 (4) of the Finance (New Duties) Act, 1916, on such part of the subscription to any club as represents payment for the right of admission to entertainments in respect of which Entertainments Duty is payable. The question whether in any particular case there is liability, and, if 619W so, to what extent, depends upon the facts of the case.