HC Deb 01 November 1949 vol 469 c20W
58. Mr. Wyatt

asked the Chancellor of the Exchequer whether when exemptions from Entertainment Tax are granted to non-profit making theatre companies, any tests are applied as to the merits of the play concerned.

Mr. Glenvil Hall

As the then Chancellor of the Exchequer explained when this exemption was introduced, the test is, not the educational merit of a particular play, but whether the body which provides the entertainment is non-profit-making and has educational aims and activities.