§ (1) As respects payments for admission to entertainments held on or after the thirty-first day of July, nineteen hundred and forty-nine, Part II of the Fifth Schedule to the Finance Act, 1943 (which sets out the full rates of entertainments duty), shall have effect, and be deemed always to have had effect, subject to the following amendments:—
- (a) the eightpenny halfpenny rate of duty shall apply only where the amount of the payment referred to in the first column of the Schedule exceeds elevenpence and does not exceed one shilling and a halfpenny (instead of where it exceeds tenpence halfpenny and does not exceed one shilling and a halfpenny); and
- (b) instead of a sevenpenny halfpenny rate applying where that amount exceeds eight-pence three-farthings and does not exceed tenpence halfpenny there shall be—
- (i) a sevenpenny rate, to apply where that amount exceeds tenpence and does not exceed elevenpence; and
- (ii) a fivepenny rate, to apply where that amount exceeds eightpence three-farthings and does not exceed tenpence.
§ (2) Where entertainments duty has been charged on any payment made before the said thirty-first day of July, and by virtue of this 2179 section the duty should have been charged at a lower rate than that at which it was in fact charged, the person by whom the duty was paid shall be entitled to repayment of the amount of the overcharge.—[Mr. Glenvil Hall.]
§ Brought up, and read the First time.
§ 4.37 p.m.
§ Mr. Glenvil Hall
I beg to move, "That the Clause be read a Second time."
This implements an undertaking which I gave on behalf of my right hon. and learned Friend the Chancellor of the Exchequer when we were in Committee on the Finance Bill last week. It reduces the Entertainments Duty on the cheaper seats, and enables the cinema exhibitors and others to whom the full scale of duty now applies to re-price a proportion of their seats at 1s. 3d. At present scales, it is uneconomic for a cinema exhibitor to do so. It is expected that this will help a number of exhibitors who own smaller cinemas, and who face difficulties because of a recent rise in prices and because of a recent agreement giving substantial increases in wages to their employees. As those who read the Clause will see, it is proposed to bring the new scale into operation on 31st July next.
§ Mr. C. Williams
I wish to say a word about this Clause. It goes part of the way to help the small cinema owners rather than the big ones. The small owner is facing considerable difficulties because of increased prices and greater wages, and particularly is that so in the smaller towns. These people will benefit from this concession. This concession is one which has really been brought about by the foresight of the Conservative Party, and by the method in which they have put pressure on the Treasury and on the Government they have helped small owners throughout the country who are facing difficult times.
§ Mr. R. A. Butler
I have to thank the right hon. Gentleman on behalf of my hon. Friend the Member for Northwich (Mr. J. Foster). The new Clause shows that it is a point which has appealed to the Government and they have accepted it.
§ Question put, and agreed to.
§ Clause read a Second time, and added to the Bill.