asked the Minister for Finance if he will state when it is hoped to modernise the old revenue duties conceived and designed by McKenna, a former Chancellor of the Exchequer, for the British revenue authorities and to give a modern Irish slant to these duties.
Ceisteanna—Questions. Oral Answers. - Modernisation of Revenue Duties.
I presume the Deputy is referring to the duties on motor cars, musical instruments, clocks and watches and cinematograph films imposed by Section 12 of the British Finance (No. 2) Act, 1915, and continued in force here on the establishment of the State in 1923. Originally these duties were continued purely to raise revenue for national purposes and they still serve that end. With the establishment of new industries here, certain of the duties, notably the motor car duty, have assumed also a protective character and, in fact, where necessary their structure has been altered to intensify their protective effect.
The need for these duties is, in common with all other duties in the customs and excise tariff, reviewed annually in connection with the Budget statement. If the Deputy cares to send me any suggestions, I shall consider them on the occasion of the next review.