asked the Minister for Finance whether he is aware that, on the advice of the Revenue Commissioners, the Customs authorities are attempting to collect import duty on motor fire engines and apparatus, and that public bodies interested in the installation of fire-fighting apparatus are hindered in procuring the necessary apparatus, as the importers cannot demonstrate their engines in various parts of the country and be in a position to comply with the regulations governing the entry of dutiable goods under drawback.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - DUTY ON MOTOR FIRE ENGINES.
Motor fire engines and accessories and parts thereof are liable to Customs duty under Section 11 of the Finance Act, 1928. In the event of the goods being subsequently exported drawback equal to the amount of duty charged on importation is payable under sub-section (1) of Section 12 of the same Act, provided it is shown to the satisfaction of the Revenue Commissioners that duty was duly paid on importation, that the goods were not used in Saorstát Eireann, and that they were exported in compliance with the laws governing the exportation of goods on which drawback is claimed. The running of a motor fire engine or other motor vehicle on the road for purposes of demonstration or test for a total distance of not more than 100 miles under the general identification number of the firm by whom the work is carried out, would not be regarded by the Revenue Commissioners as "use" so as to prevent the payment of drawback on exportation.
Is the Minister aware that the Act of 1926 repealed certain sections of the Finance Act of 1920 and the repealed sections exempted apparatus of that type specifically from duty? Is the Minister aware that there was no indication in the Finance Act of 1928 that that section of the 1926 Act was being repealed? Is he further aware that apparatus of this kind is imported into this country only when the importers are satisfied they have a sufficent number of people to demonstrate it with? I have here a list of 20 county councils interested in fire-fighting apparatus, and if the makers were to import the necessary fire engine and apparatus for demonstration purposes to those county councils it would mean that they would lose the drawback, as the distance between the county councils would far exceed the distance allowed under the drawback clause of the Act? Will the Minister consider the formulation of some measure whereby fire-fighting apparatus of that type will be allowed in free?
I think a good deal of that is the subject for another question which the Deputy will have to put down. As regards the limit of 100 miles, that is not statutory, but is a limit fixed by the Revenue Commissioners. If sufficient cause were shown which would lead them to believe that a greater distance than 100 miles was necessary in order to have demonstrations carried out, they could extend the limit.
Will the Minister show where, in the Finance Act of 1928, it is indicated that the section of the 1926 Act is repealed?
The Deputy will have to put down another question.