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Dáil Éireann debate -
Wednesday, 29 Oct 1947

Vol. 108 No. 7

Resolution No. 3—Customs.

I move that the Dáil agree with the Committee in Financial Resolution No. 3:—

(1) That, on and from the 16th day of October, 1947, Section 10 of the Finance Act, 1935 (No. 28 of 1935), and the First Schedule to that Act shall be construed as if every rate of duty mentioned in the third column of that Schedule at reference number 27 were doubled.

(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).

Could the Minister tell us what this is about? The purpose is more obscure.

It is to increase the rates of customs duties on the articles set out.

I want to know what the articles are?

Toilet preparations of all sorts.

Mr. Morrissey

The Minister has not been so reluctant to speak outside the House as he has been inside the House. We will promise to be at least as attentive to him here as the audience outside was.

Which would not be saying much.

The articles are in the published list. If the Deputy wants me to read them all out, I will do so, but I do not think I should be called upon, in a case like this, to explain to Deputies the law as it stands, as if they had never heard of it before. Paragraph (1) provides for the doubling of the existing rates of customs duty chargeable on:

(a) toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly and hair-dyes;

(b) perfumery, excluding perfumed spirits and essential oils.

This is set out under reference No. 27 in the First Schedule to the Finance Act, 1935. The rates chargeable under the Resolution are 100 per cent. ad valorem or, if the article is prescribed in the Official Import List to be entered on importation by weight, 10/- per lb., or if by measure, £5 per gallon, whichever produces the greater amount of duty.

Paragraph (2) gives power, under the Provisional Collection of Taxes Act, 1927, to charge the increased rates as from the 16th October, 1947.

I would like to suggest that it is a pity that some tax could not be put on political cosmetics, because the returns from a tax on political cosmetics would provide from the Government a substantial amount which would be a great relief to the taxpayers of the country.

Question put and declared carried.
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