asked the Minister for Finance if he is aware that under Financial Resolution No. 15, which increases the duty on radio receivers and substantial assemblies of component parts, there is no uniformity in the practice of charging the duty on substantial assemblies of component parts; and whether he is aware that the increased duty is being demanded on loud speakers of all kinds and on many of the smaller parts which go to make up a receiver and are themselves classed as assemblies of component parts; and whether he will take the necessary steps to have loud-speakers and the smaller assemblies exempted from the payment of the increased tax.
Ceisteanna—Questions. Oral Answers. - Duty on Wireless Sets.
I am not aware that there is a lack of uniformity in the practice of charging duty on substantial assemblies of component parts of wireless telegraphy apparatus; but if the Deputy will supply me with particulars of any cases he has in mind, I shall have full inquiries made.
Loud speakers are assessed with this duty at the higher rate on the ground that they are substantially assemblies of component parts of apparatus for the reception of wireless messages.
I will supply particulars.