asked the Chancellor of the Exchequer if he is aware that Entertainments Duty is being charged this year for seating accommodation pro vided for visitors to the river bank to view the Oxford and Cambridge boat race; and if he can see his way to suspend this duty because of the great hardship it will cause amongst boatmen and others who arrange this temporary accommodation annually?

If payment be made for the seating accommodation referred to, such payment is, under the law, liable to Entertainments Duty, and I have no power to suspend the collecting of the duty.

Can the boat race be regarded as an "entertainment" when it is an education?