I move:—
(1) That the Finance Act, 1934 (No. 31 of 1934), shall, in respect of articles imported into Saorstát Eireann on or after the 16th day of May, 1935, be amended by the substitution of the Schedule to this Resolution for the Second Schedule to that Act, and references in Section 9 of that Act to the said Second Schedule shall, in respect of articles so imported, be construed as references to the Schedule to this Resolution, and the said Section 9 shall have effect accordingly.
(2) 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).
SCHEDULE.
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Ref. No. |
Description of Article Liable to Duty |
Rate of Duty |
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1 |
Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials. |
An amount equal to thirty per cent. of the value of the article. |
|
2 |
Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them. |
An amount equal to thirty per cent. of the value of the article. |
|
3 |
Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, andtains rubber as an ingredient. |
An amount equal to twenty per cent. of the value of the article. |
|
4 |
Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them. |
An amount equal to twenty per cent. of the value of the article. |
|
5 |
Boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials. |
Whichever of the following rates is applicable, that is to say:— |
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(a) if the over-all length of the boot measured from heel to toe on the outside exceeds nine inches—two shillings per boot; |
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(b) if the said over-all length does not exceed nine inches— ninepence per boot. |
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6 |
Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them. |
Sixpence per shoe |
This proposal is to make permanent an emergency duty on infants' footwear which was imposed following on the establishment of factories for the manufacture of these articles.
