Financial Resolutions. - Resolution No. 9—Customs. – Dáil Éireann (8th Dáil) – Wednesday, 14 Apr 1937

Mr. MacEntee

I move:—

(1) That every Act mentioned at the head of a part of the Schedule to this Resolution shall be amended as follows, that is to say, every section, Schedule, or reference number of or in such Act which is mentioned in the second column of the said part of the said Schedule shall be amended in the manner stated in the third column of the said part of the said Schedule opposite the mention of such section, Schedule, or reference number (as the case may be) in the said second column.

(2) That every amendment which is so stated as aforesaid in the Schedule to this Resolution shall have effect as on and from the 15th day of April, 1937.

(3) That the particulars stated in the fourth column of the Schedule to this Resolution are inserted in that Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this Resolution or the said Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Schedule.

(4) 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.

PART I.

FINANCE ACT, 1926 (No. 35 OF 1926).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
1	Section 8.	The duty imposed by the said Section 8 shall, in so far as it is chargeable on component parts which are, in the opinion of the Revenue Commissioners, cabinets, cases, and other like containers completely or substantially manufactured, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate fixed by Section 21 of the Finance Act, 1932 (No. 20 of 1932), as amended by Section 13 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 2 in the Third Schedule to that Act.	Partial change of rate of duty on wireless telegraphy apparatus.

PART II.

FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1932 (No. 11 OF 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
2	Section 2 and the First Schedule.	(a) Sub-section (3) of the said Section 2 shall be deleted, and the following subsection shall be substituted therefor, that is to say:—	The duty on agricultural machinery.
		“(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” and
		(b) in Paragraph 2 of the said First Schedule—
		(i) the words “swathe turners” shall be deleted, and the words “swathe turners and machines capable of being used as swathe turners” shall be substituted therefor, and
		(ii) the words “hay tedders (excluding hay kickers)” shall be deleted, and the words “hay tedders and hay kickers” shall be substituted therefor, and
		(iii) the words “single and double turnip and mangold seed sowing machines” shall be deleted, and the words “machines for sowing seeds of root crops” shall be substituted therefor.
3	Section 8.	(a) In sub-section (2) of the said Section 8, the paragraph (c) which was inserted in that sub-section by Section 14 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 6 in the Fourth Schedule to that Act shall be deleted, and	The duty on brushes and brooms.
		(b) the following sub-section shall be added at the end of the said Section 8, that is to say,
		“(7) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.”

PART III.

FINANCE ACT, 1932 (No. 20 OF 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
4	Section 22, as amended by subsequent enactments.	In sub-section (7) of the said Section 22, the following words and paragraphs shall be added at the end of the said sub-section as amended by subsequent enactments, that is to say:—	Additions to articles liable to package duty.
		“and
		(n) adhesive pastes, and
		(o) powders for the preparation of adhesive pastes.”

PART IV.

FINANCE (CUSTOMS DUTIES) (No. 4) ACT, 1932 (No. 34 OF 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
5	First Schedule, Ref. No. 11.	In the second column at the said Ref. No. 11, all words from the word “excluding” to the word “gallery” shall be deleted, and the words “excluding any such frame containing a picture which is imported for a public picture gallery” shall be substituted therefor.	The duty on wooden picture frames.

PART V.

FINANCE ACT, 1933 (No. 15 OF 1933).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
6	Section 7.	In sub-section (6) of the said Section 7, the words “the Lovibond Tintometer” shall be deleted, and the words “a Lovibond Tintometer having a cell of which the length is eighteen inches” shall be substituted therefor.	The duty on mineral hydrocarbon heavy oil.
7	First Schedule, Ref. No. 6.	The duty mentioned at the said Ref. No. 6 shall:—	Change of rate of duty on unglazed clay manufactures.
	(i) when chargeable at the full rate, be charged, levied and paid at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and
		(ii) when chargeable, by virtue of Section 8 of the Finance Act, 1919, at a preferential rate, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the fourth column at the said reference number.
8	Second Schedule, Ref. No. 2.	The provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said Ref. No. 2.	The duty on dry batteries.

PART VI.

FINANCE ACT, 1934 (No. 31 OF 1934).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
9	First Schedule, Ref. No. 16.	In the second column at the said Ref. No. 16, the following word and sub-paragraph shall be added at the end of paragraph (a), that is to say:—	The duty on certain leather and skin bags, etc.
		“and
		(iii) bags which are, in the opinion afore-said, designed, constructed, and suitable to be carried about the person when shopping, for the primary purpose of holding the articles purchased.”
10	First Schedule Ref. No. 27.	In the second column at the said Ref. No. 27, the following words shall be inserted after the word “bedding,” that is to say, “including articles (whether imported separately or in the piece) which are, in the opinion of the Revenue Commissioners, bedspread centres, but”.	Extension of the duty on bedding.

PART VII.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935 (No. 7 of 1935).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
11	Section 5.	Sub-section (3) of the said Section 5 shall be deleted.	Cesser of bounty on mineral hydrocarbon light oil.

PART VIII.

FINANCE ACT, 1935 (No. 28 OF 1935).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
12	First Schedule, Ref. No. 7.	(a) In paragraph (c) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor, and	The duty on certain metal frames and sashes.
		(b) in paragraph (d) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor.
13	First Schedule, Ref. No. 9.	The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of an amount equal to one hundred per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on parcel tape and holders therefor.
14	First Schedule, Ref. No. 25.	In the fourth column, the first provision, that is to say, the provision beginning with the words “The duty” and ending with the word “chargeable,” shall be deleted.	The duty on certain religious books.
15	Sixth Schedule, Ref. Nos. 2 and 4.	The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), shall:—	Change of rate of duty on certain component parts of boots and shoes.
		(a) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 2, be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 2, and
		(b) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 4, be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 4.

PART IX.

FINANCE ACT, 1936 (No. 31 OF 1936).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
16	First Schedule, Ref. No. 9.	The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of one penny the hundred articles in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on disc bottle stoppers.
17	First Schedule, Ref. No. 27.	In the second column at the said Ref. No. 27—	The duty on casein, etc., goods.
	(a) paragraph (i) shall be deleted, and
		(b) paragraph (o) shall be deleted and the following paragraph shall be substituted therefor that is to say “(o) trays of every description.”
18	First Schedule, Ref. No. 37.	In the second column at the said Ref. No. 37, the words “wood, glass” shall be deleted.	Extension of the duty on certain uncovered buttons.
19	First Schedule, Ref. No. 41.	In paragraph (a) in the second column all words from the words “but excluding” to the end of the paragraph shall be deleted.	The duty on certain laces.

This Resolution makes amendments and adjustments in certain duties. As far as I understand, it does not make any appreciable changes.

Could the Minister give details of reference No. 2?

Mr. MacEntee

It really withdraws the preferential rate granted them.

Dáil Éireann debate -
Wednesday, 14 Apr 1937