Finance Bill

Peter Luff Excerpts

Wednesday 2nd July 2014 Commons Chamber

[Mr Gauke]

I am delighted to hear of the benefits that my hon. Friend’s constituency and the Buxton opera house will experience.

[Sir Peter Luff (Mid Worcestershire) (Con)]

Circus is a performing art invented in the United Kingdom and it provides many children with their introduction to the performing arts and leads them to a love of theatre. May I therefore welcome my hon. Friend’s decision to include circuses in those areas covered by the tax relief in new clause 5? The travelling circus industry welcomes that decision, which is already leading directly to new investment in travelling circuses.

[Mr Gauke]

Again, I am delighted to hear that. My hon. Friend lobbied us and made representations on behalf of his constituents for the inclusion of circuses. As a consequence of the consultation process and listening to the points raised by my hon. Friend and others, I am delighted that circuses will benefit from this tax relief.