Entertainments Duty (Clubs).

Oral Answers to Questions — Peace Treaties. – in the House of Commons on 9th June 1921.

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Photo of Lieut-Colonel Emil Pickering Lieut-Colonel Emil Pickering , Dewsbury

76.

asked the Chancellor of the Exchequer if he will take steps to see that clubs are not subjected to Entertainments Duty for singing and playing by members where no admission fees are charged?

Photo of Sir Robert Horne Sir Robert Horne , Glasgow Hillhead

Under Section 1 (4) of the Finance (New Duties) Act, 1916, Entertainments Duty is chargeable on such part of the subscription to any club as appears to the Commissioners of Customs and Excise to represent the right of admission to entertainments in respect of which Entertainments Duty is payable. I am unable to say whether liability to duty arises in a particular case without a full knowledge of the facts.

Photo of Lieut-Colonel Emil Pickering Lieut-Colonel Emil Pickering , Dewsbury

Is the right hon. Gentleman prepared to give an answer to my previous question from the information which I have supplied to him?

Photo of Mr John Whitley Mr John Whitley , Halifax

That does not here arise.