Plays (Exemption from Entertainments Duty)

Oral Answers to Questions — National Finance – in the House of Commons on 27th April 1944.

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Photo of Major Abraham Lyons Major Abraham Lyons , Leicester East

asked the Chancellor of the Exchequer what plays are at present being exempted from the payment of Entertainments Duty owing to their educational and non-profit making character; and to how many applications his Advisory Committee has refused exemption.

Photo of Sir John Anderson Sir John Anderson , Combined Scottish Universities

Since the appointment of the Committee to which my hon. and gallant Friend refers, 238 plays have been granted exemption from Entertainments Duty under Section 1 (5) (d) of the Finance (New Duties) Act, 1916. The number of plays refused exemption in the same period is 216. I am sending lists of the titles of both these categories of plays to my hon. and gallant Friend.

Photo of Major Abraham Lyons Major Abraham Lyons , Leicester East

Where exemption is granted to a particular play, or to a particular applicant, is there any review of the application?

Photo of Commander Sir Archibald Southby Commander Sir Archibald Southby , Epsom

Is it not a fact that some of the theatres which are enjoying this exemption are still charging the public exactly the same price for the seats as the public are being charged in theatres where the tax is being paid?

Photo of Sir John Anderson Sir John Anderson , Combined Scottish Universities

I think that is a different question. Perhaps the hon. and gallant Member will put it down.

Photo of Commander William King-Hall Commander William King-Hall , Ormskirk

Will the right hon. Gentleman consider the possibility of issuing a list of the plays already in existence, which will be exempt, so that it will be unnecessary for them to make application?