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Dáil Éireann debate -
Friday, 13 Apr 1923

Vol. 3 No. 2

COMMITTEE ON FINANCE. - RESOLUTION 8. (GENERAL TAXES AND DUTIES.)

I move Resolution No. 8—General Taxes and Duties.

"That:—(a) The several taxes and duties specified in the Schedule to this Resolution shall, until the Oireachtas shall enact to the contrary, and subject to the existing statutory provisions as to drawbacks, repayments and allowances continue to be charged, levied, raised, imposed and paid in Saorstát Eireann; and

(b) The several statutory and other provisions which were in force on the 6th day of December, 1922, in the area now comprised in Saorstát Eireann in relation to the said taxes and duties respectively shall, subject to the adaptations and modifications made in such provisions by or under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), continue to have effect in Saorstát Eireann in relation to the taxes and duties aforesaid until the Oireachtas shall enact to the contrary,

Provided that the provisions of Section 8 of the Finance Act, 1919, shall continue to apply to such of the taxes and duties aforesaid as the same applied to on the 6th day of December, 1922, but with the substitution in that section of the expression ‘Saorstát Eireann' for the expression ‘Great Britain and Ireland.'

And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

SCHEDULE.

The duties of Customs.

The duties of Excise.

The duties payable by way of Stamps, including duties payable upon or with reference to death.

Corporation Duty.

Corporation Profits Tax.

Mineral Rights Duty.

Motor Vehicles Duty."

Can we have any indication of the possibility of having some kind of an estimate before this particular resolution is brought forward again as to the amount that is hoped for from the various duties of Customs and Excise? The estimate may have to be a rough and ready one, but it seems to me necessary that we should have this estimate of the yield expected.

Only on the understanding that it would be a very rough estimate, purely conjectural and guess work, would I undertake to give it. I do not think it ought to be given in the nature of a Parliamentary Paper on account of its wholly conjectural character.

Resolution No. 8 put and agreed to.
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