§ Mr. Deedesasked the Chancellor of the Exchequer the approximate rates charged and exemptions given on all forms of entertainment liable to entertainment tax.
§ Mr. Boyd-Carpenter
Scale of duty Charge to the public including duty Rate of duty First scale (Entertainments of the stage, in which the performers are present and performing.) Not exceeding 1s. 0d. Nil Exceeding 1s. 0d. 1d. for the first 1s. 6d. and 1d. for every 6d. or part of 6d. over 1s. 6d. Second scale (Racing, games, other sports anf exhibitions, etc.). Not exceeding 1s. 0d. Nil Exceeding 1s. 0d. 1½, for the first 1s. 3d. and ½d. for every 1½d. or part of 1½d. over 1s. 3d. Third scale (Cinematograph films, television and other reproduced entertainments.) Not exceeding. 8d. Nil Exceeding. 8d. According to a scale for each 1d. increase above 8d. e.g. ½d. for 9d., 2d. for 1s. 0d., 6d. for 1s. 6d. and 5s. 10d. for 12s. 6d. with ½d. for each 1d. or part of 1d. over 12s. 6d. As regards exemptions, as the conditions vary and are of some length, I am sending my hon. Friend copies of the Customs notices in which these are fully set out.