Dáil Éireann debate -
Friday, 25 Apr 1924

Vol. 7 No. 1

COMMITTEE ON FINANCE. FINANCIAL RESOLUTIONS. - RESOLUTION No. 5.

Mr. BLYTHE

I beg to move:—

That the Customs duty now chargeable under Section 7 of the Finance Act, 1916, on certain table waters specified and defined in that section, at the rate of fourpence per gallon, shall, on and after the 26th day of April, 1924, be charged, levied and paid at the increased rate of 8d. per gallon.

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.

This Resolution is practically providing for a new method of calculating the duty. At present table waters pay the table water duty of fourpence, and in addition pay on the sugar and essences they contain—that is the ingredients. The duty, as I said, is fourpence. The duty on the ingredients amounts to threepence or fourpence. It varies, of course, in different table waters. It necessitates analysis, and the trouble that analysis gives. This will result in there being simply a specific duty on table waters, and it will in some cases involve no increase at all. In other cases it may involve an increase of a penny per gallon.

Captain REDMOND

Could the Minister give us some sort of specific definition of the term "table waters." He has spoken about containing ingredients which were previously taxable, and which will have an increased tax in future. I would like to know whether such waters as Apollinaris, Honyadi and Vichy, which are used for medicinal purposes, were taxable previously, and, if not, whether they are to be taxed now. Does the Minister think it advisable to put a tax on these waters? I do not know whether "table waters" includes raspberry vinegar or ginger beer. We should know what the term refers to, and if it does refer to waters of the description I have mentioned, I do not think that it would be advisable for the Government, in the interest of the health of the country, to impose a tax upon them.

Mr. BLYTHE

I think I explained that it is not really proposed to impose any additional tax. It may work out as a slight increase in certain cases, but in other cases there would be no increase. The Resolution affects only table waters sweetened. I do not know if any of the waters mentioned by the Deputy are included.

Captain REDMOND

That is what I wanted to know.

Mr. BLYTHE

The definition here is:

"Table waters other than herb beer which contain, as a result of the ordinary process of manufacture, or are prepared in the ordinary process of manufacture with, sugar, or other sweetening matter, or which are fermented beverages."

Captain REDMOND

I may take it that the word "contain" means "sweet"?

Mr. BLYTHE

Prepared with sugar.

Resolution put and agreed to.

AN LEAS-CHEANN COMHAIRLE took the Chair at this Stage.