asked the Minister for Finance if he has received representations from manufacturers that the Special Import Levies have been held by the Revenue Commissioners to apply to materials which they are obliged to import for the purpose of their business, and, if so, whether any revision of these duties, in the light of the representations, is intended.
Ceisteanna—Questions. Oral Answers. - Special Import Levies.
Mr. Lemass
While in general the special import levies do not apply to the raw materials of industry, representations have been made by manufacturers that the levies in fact apply to certain materials which they are obliged to import for the purposes of their businesses. Under existing legislation it has been possible to give relief in cases where the imported material is used to produce an end-product (a) for export or (b) for sale on the home market in competition with a similar article which is not subject to levy.
To give concessions in any other cases would defeat the purpose of the levies which is to redress the balance of payments.