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Dáil Éireann debate -
Thursday, 12 May 1938

Vol. 71 No. 7

Financial Resolutions. - Resolution No. 5—Customs.

I move:—

(1) That whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article imported on or after the 13th day of May, 1938, is designed, constructed, and intended specifically or primarily for the use of blind persons and is imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of any duty of customs or repay any such duty paid on such article on the importation thereof.

(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).

This is the Resolution which providers for the removal of the existing duties on articles designed, constructed and intended specifically or primarily for the use of blind persons and which are imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons.

Does the include raw materials for such things as basket-making?

No. It does not include raw materials. These are articles which are designed, constructed and intended specifically or primarily for the use of blind persons. I do not think that one could say that materials for basket-making were intended specifically for the use of the blind. I might say, generally, that it relates to wireless sets and those book records which are now being extensively used by blind persons.

Question put and agreed to.
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