asked the Chancellor of the Exchequer if he has received any protest from the advisory county cricket committee against the proposal to tax the subscriptions of members of county cricket clubs for the purposes of the Entertainments Duty; and whether he will reconsider such proposal, in view of the fact that the clubs are run for cricket and not for profit, and that those who subscribe to county clubs do so to support cricket and not to obtain any personal advantage?
I have received the protest referred to. Entertainments Duty is chargeable on such part of the membership subscriptions of any club as represents payment for the right of admission to entertainments in respect of which Entertainments Duty is payable. It is not, as suggested, a new departure to levy the duty on the membership subscriptions of county cricket clubs; and the Courts have recently decided that in fact such subscriptions do in part represent payment for the right of admission to taxable entertainments and have therefore been properly charged with duty under the law. It would be impracticable, for the purpose of charging Entertainments Duty, to differentiate between the subscriptions of county cricket clubs and the subscriptions of other clubs, or between payments for admission to entertainments run for profit and payments for admission to entertainments not run for profit.