Entertainments Duty.

Oral Answers to Questions — National Finance. – in the House of Commons on 4th June 1942.

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Photo of Professor Douglas Savory Professor Douglas Savory , Queen's University of Belfast

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?

Photo of Sir Kingsley Wood Sir Kingsley Wood , Woolwich West

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.

Photo of Professor Douglas Savory Professor Douglas Savory , Queen's University of Belfast

Is there any reason why these pleasure-seekers should not contribute their fair share to the revenue of the country?