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Dáil Éireann debate -
Friday, 25 Apr 1924

Vol. 7 No. 1

COMMITTEE ON FINANCE. FINANCIAL RESOLUTIONS. - RESOLUTION No. 1: CUSTOMS.

I now propose the first Resolution:

(1) That a customs duty at the rate of five pence on the pound shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1924, and before the 1st day of August, 1925, in lieu of the customs duty at the rate of eightpence on the pound now chargeable.

(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in the Resolution, with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."

(3) It is hereby 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.

We will want to decide whether we will take the general discussion on this Resolution or on a later one. Last year the procedure adopted was: There were in all nine Resolutions. Eight Resolutions were passed, and on the ninth Resolution it was moved to report progress. On that ninth Resolution the discussion on the general statement made by the Minister took place. By the time that Resolution was reached the full statement of the Minister was in the hands of Deputies.

That, I think, has the inconvenience that having agreed to the Resolutions we cannot modify them, whatever the course of the discussion, even if the Minister were prevailed on.

They could be modified on Report. What happened last year was that amendments were moved on the report of the resolutions. They will have to be reported within ten sitting days. Does the Committee agree to the procedure that the Resolutions should be taken and that on one of them—number in this case, the amendment of the Law —the general discussion should take place?

Agreed.

The sitting will now be suspended until a quarter to three p.m. The Resolutions will then be taken up and discussed and the discussion will be relevant to the particular Resolution. When we come to the last Resolution, Progress will be reported and on resumption, in Committee, the last Resolution will be discussed with reference to the general statement made by the Minister for Finance.

Sitting suspended accordingly and resumed at 3.10 p.m.

I would like to ask the Minister if the reduction proposed in this Resolution is an all-round reduction of three pence in the pound, or is it a proportionate reduction in the case of Indian tea, which, after all, is the tea that is most generally drunk in the Saorstát?

It is a proportionate reduction.

What is the amount?

It is a reduction from sixpence two-thirds to fourpence one-sixth.

The amount of China tea that is drunk here is comparatively small, and this, instead of being a reduction of three pence in the pound is only little more than a reduction of two pence in the pound.

Twopence halfpenny.

It is just a reduction of twopence one-sixth.

Resolution put and agreed to.
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