asked the Minister for Finance if he will state to the latest available date in the year 1961-62 and for a similar period in each of the preceding two years the amount collected by way of (1) Customs Duties, giving the details of the heads of duty in any case where the amount collected under such head in the 1961-62 period exceeded £10,000, (2) Excise Duties, giving individual details of net receipts as in Table 6 of the 37th Annual Report of the Revenue Commissioners, (3) net receipts from Death Duties as in Table 42 of the said report, (4) Income Tax, differentiating between tax collected under PAYE and otherwise, (5) Sur Tax, (6) Corporation Profits Tax, and (7) total net revenue receipts paid into the Exchequer.
Ceisteanna—Questions. Oral Answers. - Exchequer Revenue Receipts.
64.
As the reply contains statistical material I propose, with the permission of the Ceann Comhairle, to have it circulated with the Official Report.
Following is the reply:
The latest date up to which particulars of net receipts for 1961-62 are available is the 31st December, 1961. Accordingly the information being provided relates to the first nine months of each of the years 1959-60, 1960-61 and 1961-62.
(1) Customs Duties.
The amounts collected by way of Customs Duties in the 9 months ended 31st December, 1959, 1960 and 1961 were £34,398,299, £28,106,427 and £30,991,041, respectively. The amounts collected by way of Special Import Levies in the same periods were £1,193,844, £784,865 and £27,634, respectively. The details requested are given in statements A and B.
(2) Excise Duties.
The particulars requested are given in statement C.
(3) Death Duties.
(4) Income Tax.
(5) Sur-tax.
(6) Corporation Profits Tax.
The particulars requested under heads (3) to (6) are given in statement D.
(7) Net Revenue Receipts paid into Exchequer.
The particulars requested are given in statement B.
STATEMENT A
(1) CUSTOMS DUTIES.
|
Tariff Reference |
Head of Duty |
Approximate Net Receipts in the nine months April to December |
||
|
1959 |
1960 |
1961 |
||
|
£ |
£ |
£ |
||
|
10/4 |
Asbestos Pressure Pipes |
704 |
4,821 |
21,485 |
|
11 |
Asphalt, etc. |
16,578 |
15,245 |
18,293 |
|
14/2 |
Casein, Cellulose Ester, Synthetic Resin, etc. Manufactures, Group II |
34,410 |
35,002 |
38,330 |
|
17/2 |
Bedding |
27,968 |
16,324 |
15,806 |
|
18/11 |
Beer |
162,507 |
161,665 |
185,917 |
|
Cardboard, etc., Manufactures |
||||
|
41/2 |
Boxes, etc. |
20,201 |
21,667 |
29,163 |
|
42/2 |
Cards, Advertising, etc. |
18,959 |
19,593 |
20,370 |
|
Cement/Clay Manufactures |
||||
|
47/4 |
Domestic Pottery, Glazed or Vitrified |
40,516 |
42,255 |
37,245 |
|
47/5 |
Domestic Pottery, Enumerated |
5,968 |
9,736 |
10,255 |
|
48/1 |
Clay Manufactures, Unglazed |
4,565 |
6,175 |
11,434 |
|
Clocks, Watches, etc. |
||||
|
56/1 |
Clocks and Parts |
26,812 |
27,210 |
30,107 |
|
57/1 |
Watches and Parts |
67,155 |
65,520 |
64,735 |
|
57/10 |
Clothing, Personal, and Wearing Apparel |
234,040 |
364,012 |
463,424 |
|
58/3 |
Coal |
26,279 |
45,796 |
34,393 |
|
60/1 |
Coffee and Chicory Extracts, etc. |
21,076 |
32,363 |
27,997 |
|
62/3 |
Copper, etc. Plumbers' Fittings |
4,720 |
7,286 |
12,402 |
|
68 |
Cutlery Enumerated |
6,862 |
7,768 |
10,888 |
|
69/9 |
Cutlery—Safety Razor Blades |
93,093 |
97,440 |
114,179 |
|
77/3 |
Electrical Apparatus, Domestic, Enumerated |
16,616 |
24,935 |
26,334 |
|
78/3 |
Electrical Heating and Cooking Apparatus |
19,358 |
32,463 |
27,938 |
|
78/4 |
Electric Lamps |
9,030 |
8,925 |
18,241 |
|
80/05 |
Fancy or Ornamental Articles |
— |
— |
44,613 |
|
86 |
Fish in Sealed Containers |
15,865 |
13,660 |
91,883 |
|
88/1 |
Flavouring Essences, etc. |
17,211 |
17,003 |
18,588 |
|
89/2 |
Floor Coverings, Enumerated |
79,676 |
81,691 |
74,370 |
|
90/2 |
Floor Coverings, Textile, Group I |
40,622 |
47,430 |
50,262 |
|
92/5 |
Fluorescent Lighting, Fixtures and Fittings for |
2,434 |
— |
— |
|
92/6 |
Fluorescent Tubes, Electric |
1,161 |
— |
— |
|
92/7 |
Fluorescent Lighting Apparatus |
15,133 |
28,185 |
32,636 |
|
93 |
Fruit, Dried or otherwise preserved without sugar |
42,569 |
53,471 |
58,218 |
|
93/1 |
Fruit, Dried |
46,107 |
49,731 |
54,827 |
|
94 |
Fruit, Raw |
108,402 |
72,138 |
82,023 |
|
96/1 |
Fruit—Grapes |
9,105 |
8,124 |
10,448 |
|
98 |
Fruit—Tinned, in Syrup |
57,454 |
61,653 |
145,284 |
|
98/5 |
Furnishing Fabrics and Ticken |
13,165 |
12,398 |
18,486 |
|
99 |
Furniture, Wood |
7,853 |
13,342 |
18,479 |
|
99/2 |
Furniture, etc. Metallic |
5,788 |
11,716 |
18,121 |
|
102/05 |
Glass, Sheet and Plate |
10,950 |
13,296 |
11,358 |
|
103 |
Glassware |
7,460 |
8,209 |
795 |
|
103/05 |
Glassware |
— |
— |
17,171 |
|
119 |
Ink |
4,998 |
7,352 |
10,234 |
|
120/1 |
Iron and Steel Nuts, Bolts, Screws and Drive Screw Nails |
11,204 |
9,409 |
12,710 |
|
125/4 |
Iron and Steel Sundries, Group I |
12,031 |
21,532 |
24,595 |
|
129/5 |
Iron and Steel Wire, Cable and Rope |
6,244 |
9,951 |
10,055 |
|
132/5 |
Knitted Fabric |
13,639 |
18,737 |
21,811 |
|
140/2 |
Leather, etc. Manufactures, other Sorts |
4,101 |
10,979 |
13,906 |
|
141 |
Locks, Keys, etc. |
20,553 |
21,220 |
19,025 |
|
142 |
Machinery, Agricultural |
26,303 |
17,778 |
28,084 |
|
145/2 |
Machines, etc., Pressing, Washing and Drying |
79,041 |
66,429 |
40,661 |
|
147/1 |
Matches |
13,812 |
12,683 |
12,506 |
|
150 |
Mechanical Lighters |
38,067 |
50,478 |
56,240 |
|
150/5 |
Medicinal Tablets |
11,946 |
19,514 |
17,539 |
|
154 |
Motor Vehicles |
1,706,412 |
2,049,733 |
2,406,014 |
|
156 |
Musical Instruments, Component Parts and Accessories |
35,316 |
43,172 |
24,445 |
|
158/1 |
Records, etc. Gramophone, etc. |
19,570 |
15,849 |
16,297 |
|
159 |
Newspapers, Daily |
20,637 |
21,879 |
1,345 |
|
159/1 |
Newspapers |
— |
— |
83,374 |
|
160 |
Newspapers and Periodicals |
54,598 |
66,127 |
4,467 |
|
170/5 |
Periodicals, etc. |
— |
— |
117,744 |
|
161/5 |
Nuts, Edible |
15,035 |
18,116 |
22,290 |
|
164/2 |
Oils, Mineral Hydrocarbon, Light |
5,745,987 |
530,419 |
191,386 |
|
164/10 |
Oils, Hydrocarbon, Other Sorts |
868,527 |
58,339 |
51,562 |
|
166 |
Package Duty |
122,910 |
121,498 |
133,138 |
|
168/4 |
Paper, Wall or Ceiling |
22,798 |
41,635 |
27,452 |
|
169 |
Paper, unprinted |
100,859 |
45,597 |
47,151 |
|
169/8 |
Paperboard, Cardboard, etc. |
20,293 |
21,312 |
17,828 |
|
171/5 |
Photographic Apparatus |
— |
— |
20,995 |
|
171/7 |
Photographic Film, etc., sensitized |
— |
— |
15,337 |
|
180/7 |
Precious Metals, Worked: Jewellery, etc. |
83,812 |
94,442 |
94,300 |
|
184 |
Refrigerating, etc. Apparatus and Component Parts |
5,034 |
51,372 |
106,620 |
|
203/2 |
Soap, Soap Powders and Substitutes |
26,136 |
17,633 |
23,624 |
|
205 |
Soups (excluding vegetable soups) |
9,719 |
15,746 |
49,506 |
|
207/6 |
Spectacles, etc. |
6,928 |
9,894 |
15,110 |
|
Spirits and Strong Waters |
||||
|
209/1 |
Brandy |
458,147 |
555,220 |
693,552 |
|
210/1 |
Rum |
128,255 |
142,906 |
171,352 |
|
211/1 |
||||
|
212/1 |
Geneva |
299,352 |
296,139 |
305,026 |
|
213/1 |
Other Sorts |
721,844 |
868,964 |
1,085,103 |
|
222 |
||||
|
229 |
Starch and Dextrin |
10,625 |
10,498 |
10,826 |
|
230/2 |
Stationery—Manuscript Books |
11,955 |
12,037 |
14,819 |
|
231/4 |
Stationery—Ball-point Pens |
7,450 |
6,883 |
10,728 |
|
232/1 |
Stationery and the like, Other Sorts |
75,075 |
82,130 |
90,843 |
|
243/1 |
Sugar, etc. Articles |
16,398 |
14,331 |
17,477 |
|
244/1 |
Sugar Confectionery |
30,062 |
28,290 |
41,511 |
|
246/9 |
Tape, etc. Self-adhesive, Plastic |
7,925 |
9,503 |
11,120 |
|
248/1 |
Tea |
11,563 |
6,063 |
13,808 |
|
248/5 |
Textile Fabrics, Printed, Painted or Embossed |
32,818 |
29,354 |
32,596 |
|
251/9 |
Tobacco |
20,357,073 |
19,432,865 |
21,174,649 |
|
(a) |
(a) |
(a) |
||
|
252 |
Toilet Preparations and Perfumery |
11,776 |
14,325 |
10,464 |
|
252/1 |
Toys |
81,493 |
72,769 |
67,940 |
|
252/05 |
||||
|
253/5 |
Typewriters |
11,228 |
13,786 |
12,848 |
|
256/5 |
Tomatoes |
66,916 |
59,394 |
28,988 |
|
257/2 |
Dried Peas |
15,340 |
7,070 |
10,019 |
|
257 |
Other Vegetables (including Soups) |
19,690 |
25,497 |
3,440 |
|
259/3 |
Vegetable Soups, etc. |
— |
— |
57,346 |
|
265 |
Wine |
365,236 |
381,923 |
411,364 |
|
266/4 |
Wireless Telegraphy Apparatus, Component Parts and Accessories |
84,300 |
95,106 |
56,469 |
|
267/5 |
Wood, Other Products of, Enumerated |
12,177 |
13,675 |
14,472 |
|
269/5 |
Woven Articles, Enumerated |
19,501 |
14,138 |
16,139 |
|
277/1 |
Yarns, etc. —Wool or Hair |
27,142 |
33,683 |
34,946 |
|
Parcel Post |
176,151 |
192,802 |
233,265 |
(a) These figures do not include the following amounts of duty standing deferred as at 31st December in each year in accordance with the provisions of section 11 (4) of the Finance Act, 1959:—
|
1959 |
1960 |
1961 |
|
£554,000 |
£2,168,000 |
£2,122,000 |
STATEMENT B.
(1) CUSTOMS—SPECIAL IMPORT LEVIES.
|
Tariff Supplement Ref. No. |
Heads of Duty |
Approximate net receipts from headings related or partly related to the Tariff headings shown in Statement A in the nine months April to December |
||
|
1959 |
1960 |
1961 |
||
|
£ |
£ |
£ |
||
|
501 |
Table and Kitchen Cutlery including blanks and steels |
262 |
41 |
— |
|
502 |
Penknives, pocketknives and sheath knives |
125 |
— |
— |
|
503 |
Razors and blades and blades and blanks therefor |
18,510 |
573 |
— |
|
504/01 |
Photographic Apparatus |
1,201 |
593 |
minus62 |
|
02 |
14,075 |
16,457 |
minus164 |
|
|
03 |
31 |
316 |
minus429 |
|
|
506 |
Washing lighters and similar lighters |
1,514 |
517 |
— |
|
510 |
Washing Machines for domestic use |
483 |
— |
— |
|
511 |
Refrigerators for domestic use |
74,012 |
4,453 |
— |
|
518 |
Clocks |
437 |
— |
minus4 |
|
521 |
New articles of personal clothing or wearing apparel |
68,914 |
7,601 |
339 |
|
523 |
Trunks, suit cases, etc. |
11,899 |
1,639 |
— |
|
524 |
Articles of furniture |
39,906 |
4,148 |
minus129 |
|
527 |
Toys |
106,815 |
6,861 |
minus259 |
|
530 |
Fancy or ornamental articles |
63,365 |
61,573 |
3,851 |
|
535 |
Fountain pens, ball point pen refills, etc. |
18,482 |
7,492 |
522 |
|
537 |
Meat and meat preparations |
18,671 |
38,335 |
minus3,463 |
|
546 |
Sensitized photographic film |
12,845 |
13,343 |
543 |
|
547 |
Electric filament lamps, etc. |
5,506 |
133 |
— |
|
559 |
Perfumery, cosmetics, etc. |
21,798 |
16,636 |
1,427 |
|
561 |
Glassware |
20,256 |
23,594 |
2,392 |
|
564 |
Road motor vehicles and component parts thereof |
203,068 |
224,126 |
21,593 |
|
639 |
||||
|
566 |
Daily Newspapers |
25,910 |
27,574 |
1,466 |
|
567 |
Newspapers other and periodicals |
102,167 |
118,105 |
6,015 |
|
568 |
Fruits imported in syrup in sealed tins or cans |
73,257 |
76,788 |
645 |
|
601 |
Electrothermic, etc. appliances |
14,958 |
930 |
— |
|
616 |
Fruit (other than pulp) fresh, chilled or frozen |
20,022 |
455 |
880 |
|
618 |
Vegetables |
5,023 |
56 |
— |
|
619 |
Vegetable soups and purees, etc. |
19,298 |
33,507 |
minus14,790 |
|
620 |
Fish in sealed containers |
90,036 |
60,440 |
3,089 |
|
625 |
Made up articles of tulle or other net fabric or lace |
3,356 |
491 |
— |
|
629 |
Ink, etc. |
7,969 |
792 |
— |
|
630 |
Clay—Articles of |
155 |
— |
— |
|
Parcel Post |
61,898 |
29,714 |
4,412 |
STATEMENT C.
(2) EXCISE DUTIES.
|
Articles or Heads of Duty |
Approximate net receipts for the nine months April to December |
||
|
1959 |
1960 |
1961 |
|
|
£ |
£ |
£ |
|
|
Beer |
6,877,344 |
7,024,060 |
7,464,853 |
|
Betting |
700,669 |
756,655 |
806,096 |
|
Bookmaking Premises |
15,340 |
15,360 |
15,980 |
|
Cider and Perry |
32,613 |
29,289 |
24,209 |
|
Clubs |
791 |
364 |
15 |
|
Entertainments |
1,005,318 |
677,716 |
603,740 |
|
Firearm Certificates |
99,082 |
97,765 |
98,901 |
|
Firearms Dealers |
766 |
624 |
396 |
|
Licences:— |
|||
|
Bookmakers |
5,150 |
5,060 |
5,081 |
|
Dog |
13,600 |
15,399 |
16,499 |
|
Liquor |
159,050 |
77,392 |
76,904 |
|
Other |
43,767 |
35,826 |
37,242 |
|
Matches |
343,332 |
334,509 |
347,154 |
|
Oil:— |
|||
|
Mineral Hydrocarbon, Light |
3,038,311 |
8,591,241 |
9,769,752 |
|
Hydrocarbon, Other Sorts |
687,232 |
1,326,906 |
1,593,260 |
|
Spirits |
4,106,678 |
4,138,211 |
4,477,403 |
|
Table Waters |
245,293 |
175,119 |
189,053 |
|
Tyres |
294,955 |
325,858 |
377,293 |
|
TOTALS |
17,669,291 |
23,627,354 |
25,903,831 |