§ Major HILLSasked the Financial Secretary to the Treasury whether he is aware that the Customs and Excise office at Leeds refused exemption from Entertainments Duty in respect of a concert for the benefit of boys in the junior Bible class and cricket club combined belonging to St. Luke's Church, Harrogate; and, as the boys in this class are of ages from 12 to 16 years, and only three of them are working, two earning 10s. a week and the other 12s. a week, he can say why, under these circumstances, the concert to raise funds for both the Bible class and cricket club was not exempted from Entertainments Duty as being philanthropic and charitable work?
§ Mr. HORE-BELISHAI understand that exemption from Entertainments Duty was applied for in respect of a concert promoted by the St. Luke's Church junior Bible class cricket club in aid of its own funds. In these circumstances the proceeds of the concert could not be regarded as devoted to philan-1496W thropic or charitable purposes, and exemption from Entertainments Duty could not, therefore, be granted.