asked the Minister for Finance on what occasions orders have been made under the Imposition of Duties Acts imposing duties on (a) tobacco (b) spirits and (c) beer.
Ceisteanna—Questions. Oral Answers. - Imposition of Duties.
16.
As the answer includes a schedule, I propose, with the permission of the Ceann Comhairle, to circulate it with the Official Report.
Following is the answer:—
No Orders relating to the duties on spirits were made under the Emergency Imposition of Duties Act, 1932, or the Imposition of Duties Act, 1957. The following Orders relating to the duties on tobacco and beer were made under the Acts in question:—
|
Title of Order |
Explanatory Note |
|
1. Emergency Imposition of Duties (No. 230) Order, 1948. (S.I. No. 68 of 1948.) |
With effect as from the 5th March, 1948, the Order reduced the rates of duty on beer to the levels in force prior to the 16th October, 1947. |
|
2. Emergency Imposition of Duties (No. 231) Order, 1948. (S.I. No. 69 of 1948.) |
With effect as from the 5th March, 1948, the Order reduced the rates of duty on tobacco to the levels in force prior to the 16th October, 1947. |
|
3. Emergency Imposition of Duties (No. 326) (Beer) Order, 1954. (S.I. No. 75 of 1954.) |
The order was to the same effect and operative from the same date as a Budget Resolution which reduced the duty on beer as from the 22nd April, 1954. The Resolution would have been deprived of statutory effect by the dissolution of the Dáil on the 24th April, 1954, and all duty paid in pursuance of it would have been repayable to the taxpayer in accordance with the provisions of the Provisional Collection of Taxes Act, 1927. The E.I.D. Order safeguarded the revenue position. |
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4. Imposition of Duties (No. 123) (Tobacco) Order, 1962. (S.I. No. 104 of 1962.) |
With effect as from the 14th June, 1962, the Order imposed an additional duty on tobacco equivalent to 1d. on the packet of 20 standard size cigarettes. |