Dáil Éireann debate -
Thursday, 2 Jun 1932

(1) That there shall be charged, leived, and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1932, a duty of customs at the rate of sixpence the pound.

(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though tea were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate and were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.

(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, 1927 (No. 7 of 1927).

Resolution recommitted.

The following amendment was agreed to:

19. In paragraph (2), page 15, line 9, after the word "tea" to insert the words "which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin," and, in line 10, after the word "and" to insert the word "tea".—Minister for Finance).