asked the Chancellor of the Exchequer whether he can give an estimate as to what sum would be derived by the Treasury if the tax of ½d. were doubled on the lowest-priced seats at cinemas, which it is proposed by the Finance Bill to exempt from the in creased taxation about to be imposed on all other seats?
I assume that my hon. Friend has in mind all seats which, under the Finance Bill proposals, do not become liable to additional Entertainments Duty. They include seats at cinemas and other full-duty entertainments bearing ½d. and ¾d. duty and seats at theatres and other reduced-duty entertainments bearing ½d. duty. The yield from all such seats at the pre-Budget rates of duty was estimated to be something like £750,000 a year, which would therefore be the measure of the gain to the Exchequer if the rates were doubled and the numbers of admissions remained of the same order as before the Budget.