Skip to main content
Normal View

Dáil Éireann debate -
Wednesday, 22 Apr 1942

Vol. 86 No. 7

Committee on Finance. - Imposition of Duties (Confirmation of Orders) Bill, 1942—Second and Subsequent Stages.

I move that the Bill be now read a Second Time. As I explained earlier to-day, those Orders, which are of minor importance, were made under the Emergency Imposition of Duties Act, and have to be confirmed by legislation within a period of months. I desire to have this Bill enacted by the Dáil to-day, so that it can go to the Seanad for enactment there in view of the fact that it has to be law before 1st May. There are only three Orders to be confirmed. The Bill, I may say, is in the usual form, and there is nothing worthy of comment in its sections. The three Orders are separate and distinct. The first relates to an amendment of the duty on cotton wool. Under the Finance Act, 1940, a duty was placed upon cotton wool and a provision was inserted in the duty imposed by that Act to the effect that cotton wool which had been medicated would not be liable to duty. It was found necessary to amend the definition of medicated cotton wool, and the purpose of this Order is to make it clear that medicated cotton wool was exempt from duty when the wool contained at least 15 per cent. of boric acid, when it had been treated with oleoresin of capsicum in accordance with the British Pharmaceutical Codex, or had been treated with any medicament other than boric acid or oleoresin of capsicum, and formed a single consignment not exceeding 14 lbs. in weight, consigned to one person only. That amendment of duty was merely for the purpose of preventing evasion of the Order. The alteration does not affect in any way the position in respect of the supply of cotton wool.

The second Order, No. 222, reduces the duty on assembled electrical motor chassis to 15 per cent. There is in fact none of these chassis being imported, but, in order to facilitate anybody who might get one, the duty was reduced to a nominal one of 15 per cent. Order No. 223, as I explained earlier, was made solely for the purpose of obtaining power to grant licences for the free importation of goods which were subject to duty, where the Act imposing that duty or the Order imposing that duty did not itself give that power to grant licences for free importation. Again, the position is that the enactment of the Order is merely a formality. In respect of a number of the items mentioned in the Order, the duty has since been suspended altogether by an Emergency Powers Order. I do not think, therefore, it can be said that any of these Orders is of major importance, but it is necessary that they should be confirmed by law, because, owing to the provisions of the Emergency Powers Act, if an Order made is not confirmed either because the Dáil refuses to confirm it, or because a Bill is not presented to the Dáil for that purpose, then a similar Order cannot be made again, and difficulties would arise if that situation were created by failure to enact this Act before 1st May.

Would the Minister say to what type of goods the third Order refers?

There is a very long list in the Schedule. It includes all classes of goods—margarine, glass bottles, cocoa, compound manures, galvanised steel, novels printed in English, clay smoking pipes, ice-cream powders, inside soles for boots and shoes, lubricating oil, certain kinds of iron and steel, and a whole list of other articles in respect of which there is now no duty in operation at all, but we have to confirm the Order now, because otherwise we could not at a later stage take power to give those licences for free importation.

The Minister is satisfied, I take it, that the change in the cotton wool duty which he has mentioned is the only alteration that has been made? He will remember that when the Finance Act, under which the original Order was made, was going through the House, I raised the question of knitted cotton padding for use for clothing machinery. He said it was not intended that that should be dutiable, and that if a satisfactory formula could be produced to exclude it he would accept it. Unfortunately, it was not easy to produce a watertight wording, and it was left to be imported under licence. Within recent times, the Revenue Commissioners have decided that that commodity is not liable to duty. That is a very satisfactory position and I do not want the Minister to change it——

——but it is peculiar that the original Act made it dutiable, and now the Revenue Commissioners have decided that it is not dutiable.

That difficulty sometimes arises. There is still a difficulty concerning upholstered wadding and certain other types of wadding caught by the definition, but in fact admitted free of duty under licence. It is not possible to get a definition that will exclude them from the scope of the Bill.

The Minister has said that he is taking power to allow goods to be imported free of duty in a number of instances, where he had not that power before?

That is right.

Of course, I think we can all agree with him in that. A number of people think that that has been too long delayed. In fact, I think the reproach could be levelled at the Government that in a number of instances they waited until almost all chance of getting the goods in the only market available had disappeared. I do not want to enlarge on that; I merely mention it. But there is another aspect of the matter which I wish to bring to the Minister's notice. People may have, in the very recent past, imported those goods and paid duty on them.

No. We have had this power of licensing now for eight months. The Order only comes up for confirmation now, but the Government has had the power since the Order was made, which was in the middle of last year.

I think the Minister said that he had not the power to remit——

May I explain? The Government took that power by Order under the Emergency Imposition of Duties Act. That Order made by the Government under the Emergency Imposition of Duties Act has to be confirmed by legislation. That is what this Bill does; it confirms the Order, but the Order has in fact been in force since the middle of last year.

Then in fact it does not change the situation in any respect? Am I correct in that?

That is quite correct.

Then the point I was going to make about the people who might have imported goods quite recently, and paid duty on them, falls on the ground.

Question put and agreed to.
Agreed to take Committee and Final Stages now.
Bill passed through Committee and reported without amendment.
Bill received for final consideration and passed.

This is a Money Bill within the meaning of Article 22 of the Constitution. The Seanad will be informed accordingly.

Top
Share