I move:—
(1) That the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be amended as on and from the 13th day of May, 1936, as follows, and Section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—
(a) the following proviso shall be inserted in paragraph 5 of the said Third Schedule at the end of that paragraph, that is to say:—"In the case of a vehicle to which this paragraph applies and which is not electrically propelled and which exceeds one ton but does not exceed one and one-quarter tons in weight unladen and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Eireann duty shall be charged, levied, and paid in respect of such vehicle at the rate of £20 in lieu of the above-mentioned rate of £30";
(b) the following proviso shall be inserted in paragraph 6 of the said Third Schedule at the end of that paragraph, that is to say:—"In the case of any vehicle to which sub-paragraph (c) of this paragraph applies and which is not electrically propelled, and which exceeds 16 horse-power, and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Eireann, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above 16 horse-power".
(2) That paragraphs (b) and (f) of Section 7 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), shall be repealed as on and from the 13th day of May, 1936, but without prejudice to the validity or effect of any certificate given by the Minister for Industry and Commerce for the purposes of either of those paragraphs before that date.
(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).
This Resolution is introduced at the instance of the Minister for Industry and Commerce. It will be remembered that the Finance Act of 1933 provided for the payment of road tax at the rate of £20 in the case of commercial vehicles exceeding 1 ton, but not exceeding 1¼ tons. Section 7 provided for the payment of road tax at the maximum rate of £16 in the case of private motor vehicles in respect of which it was shown to the satisfaction of the Minister for Industry and Commerce that such vehicles were assembled in Saorstát Eireann in a manner and to the extent for the time being approved by the said Minister. The Minister for Industry and Commerce has now suggested that this concession should in future be limited to vehicles not only assembled in the manner and to the extent required by the Minister in Saorstát Eireann, but that are also in the manner and to the extent required by the Minister assembled from parts manufactured in the Saorstát. This Resolution is accordingly designed to achieve that object.