CULTURAL SHOWS (Exemption from entertainment duty)

Mr Ch'ng Jit Koon asked the Minister for Finance what are the criteria for exemption of cultural shows from entertainments duty; and whether he will revise the criteria to encourage more cultural shows with local content to be staged in Singapore.

Mr Hon Sui Sen: Sir, briefly where shows are organised for profits and not for charitable, philanthropic, educational or sporting purposes, entertainments duty exemption is a discretionary matter but will generally be granted to performances of intrinsic cultural value. It is difficult to define precisely what shows are of cultural value. Exemptions have, however, been granted to such performances as symphonic concerts, chamber music ensembles, operas, ballets, plays and national cultural shows. Other factors that have been taken into consideration are whether the artistes are of international status and whether the performances would attract a reasonably large public audience. The unduly esoteric or the mundane will not normally qualify for exemption.

As regards encouragement of more cultural shows of local content, my Ministry has granted exemption from entertainments duty to shows and performances presented, sponsored or organised by such organisations as the National Theatre Trust, the People's Association and the Kreta Ayer People's Theatre Foundation. Favourable consideration will continue to be given to applications for exemption from entertainments duty on shows and performances displaying the various facets of our rich multi-cultural heritage.