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Entertainments Duty

Volume 476: debated on Tuesday 20 June 1950

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54.

asked the Chancellor of the Exchequer what is the estimated annual amount of Entertainments Duty collected in respect of amateur entertainments not eligible for relief from Duty.

I would refer the hon. Member to the reply which I gave him on 13th June.

Is the right hon. and learned Gentleman aware that that only referred to cases where relief is given? My Question today refers to cases where relief is not given.

Relief is given, as was stated on that occasion, in all cases where entertainments are amateur as defined in the Act of 1949.