Dáil Éireann debate -
Wednesday, 20 Jun 1951

Vol. 126 No. 2

Committee on Finance. - Collection of Taxes (Confirmation) Bill, 1951—All Stages.

Leave granted to introduce a Bill entitled an Act to give statutory effect to certain Financial Resolutions passed on the 2nd day of May, 1951, by Dáil Éireann in Committee on Finance, to make provision for other matters relating to or connected with the said Financial Resolutions and to provide for the cesser of the Emergency Imposition of Duties (No. 262) Order, 1951.—(Minister for Finance.)

Agreed to take remaining stages to-day.

Mr. MacEntee

I move that the Bill be now read a Second Time. This Bill is intended to meet a particular situation which has arisen out of the general election. Three of the Budget Resolutions, that is, those dealing with income-tax, surtax, mineral hydrocarbon light oils and hydrocarbon oils, were given statutory effect under the Provisional Collection of Taxes Act, 1927. When the Dissolution took place on the 7th May the three Resolutions in question lost their statutory effect under a provision in the same Act. The purpose of this Bill is to remove difficulties and uncertainties arising from this position by enacting that the Resolutions in question shall have and be deemed always to have had statutory effect, and to make other incidental or consequential provisions.

The Bill is a short Bill. It is clearly essential that it should be passed as a matter of urgency. As the House. I think, will recollect, there were precedents for this proposed legislation in 1938 and 1944.

I should say also that under Section 1 of the Emergency Imposition of Duties Act, 1932, the Government made an Order in May last to the same effect as the Customs and Excise Resolutions which lost their statutory effect on the Dissolution. Having regard to the main provisions of the Bill, it is being proposed in the Bill that this Order shall cease to have effect.

Mr. Norton

I should like to know from the Minister for Finance whether he is now asking the House to impose a tax on petrol which a few weeks ago he voted against when in the Opposition Benches.

Mr. MacEntee

I am now asking the House to give effect to a Resolution which was adopted by the House and which it is essential should be given effect to if a state of public confusion is not to be created outside this House.

Mr. Norton

So, the position is that you have changed your mind about the tax on petrol.

Mr. Davin

It was changed for him.

Question put and agreed to.

Sections 1 to 5, inclusive, agreed to (in Committee).

SECTION 6.

Question proposed: "That Section 6 stand part of the Bill."

Mr. McGilligan

This section is unusual. I do not think it is according to precedent.

Mr. MacEntee

It is not new. It merely provides that where deductions, which under the Resolution would have been obligatory, have not been made, the person who did not make them must give full particulars to the Revenue Commissioners to enable them to assess and collect the tax in due course, and also indemnifies people who have made deductions against the consequences of having made them.

Question put and agreed to.

Sections 7 and 8 and Title agreed to.

Bill reported without amendment, received for final consideration and passed.

An Ceann Comhairle

This is a Money Bill under the provisions of the Constitution.