Dáil Éireann debate -
Wednesday, 21 Apr 1954

Vol. 145 No. 5

Financial Resolutions. - Resolution No. 3—Excise—Beer.

Minister for Finance (Mr. MacEntee)

I move:—

(1) That in this Resolution "the Act of 1952" means the Finance Act, 1952 (No. 14 of 1952).

(2) That the duty of excise imposed by section 10 of the Act of 1952 shall, in respect of beer chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the rate of £9 4s. 6d. for every 36 gallon of worts of a specific gravity of 1,055 degrees.

(3) That there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by paragraph (2) of this Resolution has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of £9 4s. 9d. for every 36 gallons of which the original specific gravity was 1,055 degrees.

(4) That in the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant paragraph of this Resolution, the duty chargeable or the drawback payable (as the case may be) in pursuance of this Resolution shall be varied proportionately.

(5) 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).

Mr. J.A. Costello

In relation to this reduction in connection with beer, I read the context of the Minister's speech as signifying that the remission of duty which he proposes to give is for the benefit of the publicans in general in order to induce them not to proceed with their application for an increase in the price of intoxicating liquors. Accordingly, whomsoever may benefit by this remission, if it is ever given, it will not be the consuming public. Am I correct in that?

Mr. MacEntee

Of course, the Deputy is not correct. The Deputy is very far from being correct.

General Mulcahy

How much will it take off the pint?

Mr. MacEntee

This remission of duty is given for the benefit of everybody.

Mr. J.A. Costello

Will it reduce the price of stout?

Mr. MacEntee

It is given for the benefit of the retailer and consumer alike. What the retailer will do with this remission when it is passed on to him, I do not know, but I hope he will have due regard to the consumer.

Mr. J.A. Costello

Is it not perfectly clear from what the Minister has just said that I was absolutely and completely correct in my interpretation?

General MacEoin

Might I ask if the method by which the publicans could pass on the benefit of this to the consummers would be by means of a little paint brush—that they would give a "swipe" or something like that?

Mr. A. Byrne

In what way could the licensed trade pass this on to the consumer? Will it not mean a farthing in the pint? How can the publican pass that on? The licensed trade has been scandalously treated by the present Government. Publicans are losing money. They have to pay their staffs and they are not getting a chance to live. They are a recognised, decent trade and they ought to get better treatment.

Mr. MacEntee

I am not running the licensed trade in this country.

Mr. O'Leary

No, but you are ruining it.

Mr. MacEntee

The Deputy is weeping salt tears, but I am granting this remission. I assume that in consequence of it there will be no increase in price. Whether there will be a reduction in price is not for me to say.

Mr. Hickey

The real truth is that the man who wants a pint of stout will receive no reduction in the present price.

Mr. MacEntee

The Deputy can go and make representations elsewhere.

Mr. O'Leary

The publicans of Cork gave the Minister their answer.

Resolution put and agreed to.