asked the Chancellor of the Exchequer with reference to the letter from the hon. Member for Inverness to the Financial Secretary, dated 19th October, 1953, in which the need for alleviating the heavy burden of entertainment tax on Highland Games was stressed, whether he has given this matter consideration and will now agree to remit this tax for Highland Games.

As I told my hon. Friend in my reply to the letter in question, my right hon. Friend will bear the position of these Games in mind when he reviews the Entertainments Duty in preparing his Budget.

:I thank my right hon. Friend for that reply, but would he bear in mind the exceptional importance of Highland Games to the small Highland communities, and that many local communities in the Highlands are considering closing down their Games because of the burden of entertainment tax?

:My right hon. Friend is fully aware of the position of the Games and is grateful to the noble Lord for his further information.