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Dáil Éireann debate -
Tuesday, 12 May 1936

Vol. 62 No. 1

Financial Resolutions. - Resolution No. 10—Customs.

I move:—

(1) That the several duties mentioned in the third column of the Schedule to this Resolution and respectively imposed by the enactments mentioned in the second column of that Schedule shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 13th day of May, 1936.

(2) That the particulars stated in the fourth column of the Schedule to this Resolution are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this Resolution and the second and third columns of the said Schedule.

(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).

SCHEDULE.

Ref. No.

Enactment imposing or defining the duty

Particulars of the duty

General description of the duty

1

The Finance Act, 1916, section 8.

The duty imposed by the said section 8.

The duty on cider and perry.

2

The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 28 in the First Schedule.

The duty mentioned at the said reference number 28.

The duty on certain photographic apparatus.

3

The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 31 in the First Schedule.

The duty mentioned at the said reference number 31, as amended at reference number 13 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The duty on certain tobacco pipes.

4

The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 37 in the First Schedule.

The duty mentioned at the said reference number 37.

The duty on knitted fabric in the piece.

5

The Finance (Customs Duties) (No. 4) Act, 1932, (No. 34 of 1932), section 1 and reference number 1 in the First Schedule.

The duty mentioned at the said reference number 1.

The duty on certain woollen or worsted yarns.

6

The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1, and reference number 16 in the First Schedule.

The duty mentioned at the said reference number 16, but so far only as that duty is chargeable:—(a) on articles mentioned at sub-paragraph (10) in paragraph (d) in the second column at the said reference number, and,

The duty on ladders and the duty on wooden toys.

(b) on articles mentioned at sub-paragraph (12) in the said paragraph (d), as amended at reference number 10 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934).

7

The Finance Act, 1933 (No. 15 of 1933), section 5 and reference number 1 in the Second Schedule.

The duty mentioned at the said reference number 1.

The duty on certain empty containers.

8

The Finance Act, 1933 (No. 15 of 1933) section 4 and reference number 16 in part I of the First Schedule.

The duty mentioned at the said reference number 16.

The duty on gas heaters and gas cookers.

9

The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 22 in the First Schedule.

The duty mentioned at the said reference number 22.

The duty on certain woven piece goods.

10

The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 23 in the First Schedule.

The duty mentioned at the said reference number 23, as amended at reference number 19 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935).

The duty on certain bias binding.

11

The Finance Act, 1935 (No. 28 of 1935), section 11 and reference number 9 in the Second Schedule.

The duty mentioned at the said reference number 9.

The duty on wool and wool waste.

This Resolution provides for the termination of certain Customs duties which have either no longer to operate or are to operate in a modified manner, for which provision has been made, I think, by Resolution No. 4.

I take it that there will be an explanatory memorandum issued in connection with this.

Yes. As a matter of fact, most of these are being repealed because they have been re-enacted by Resolution No. 4. Certain changes were made which necessitated the repeal of these as they stood and their re-enacting in another form. However, an explanatory memorandum will be issued in connection with the matter.

Resolution No. 10 put and agreed to.
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