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Entertainments Duty (Cricket Clubs)

Volume 154: debated on Tuesday 23 May 1922

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53.

asked the Chancellor of the Exchequer what revenue was derived last year from the Entertainments Duty on subscriptions to county cricket clubs; and what was the cost of collection?

The Revenue collected from particular classes of entertainment cannot be stated as the Duty may be paid by the purchase of Government stamps or tickets and the use to which such stamps or tickets are put is not known. As regards the latter part of the question, the cost of collecting particular Customs and Excise Duties cannot be given separately, still less that of collecting such duties as far as they affect special interests, as the work is mainly carried out by a common staff.

Is it possible to ascertain the numbers of members of cricket clubs who are liable to the Entertainments Duty, and will not the hon. Gentleman reconsider the whole question of having a more suitable method of raising revenue than by this unjust tax?

As to the first part of the question, I fear the information at the disposal of the Board would not enable them to give that figure. As to the second part, that is a question of policy, on which, no doubt, there will be opportunities for discussion later in the Session.