Dáil Éireann debate -
Wednesday, 11 Jul 1962

Vol. 196 No. 12

Ceisteanna—Questions. Oral Answers. - Budget Increases.

6.

Mr. Sherwin

asked the Minister for Finance the Budget increases in liquor, tobacco, cigarettes and income tax for each of the past twelve years.

Mr. O'Malley

As the answer contains a tabular statement, I propose, with the permission of the Ceann Comhairle, to circulate it with the Official Report.

Following is the statement:—

LIQUOR, TOBACCO AND CIGARETTES.

Budget	Increases in main rate of duty on
Beer	Spirits	Tobacco
1951	Nil	Nil	Nil
1952	£410	£1190	11s.0d.
1953	Nil	Nil	Nil
1954	,,	,,	,,
1955	,,	,,	,,
1956	,,	,,	7s.11d.
1957	£110	,,	3s. 2d.
1958	Nil	,,	Nil
1959	,,	,,	2½d.
1960	,,	,,	1s.9d.
1961	,,	,,	1s.9d.
1962	£1110	15s.2d.	3s.6d.

Additional duty on tobacco imposed by Imposition of Duties Order (June 1962) 1s. 9d.

INCOME TAX.

There was only one increase in the Standard Rate of Income Tax during the period mentioned, namely, an increase from 6s. 6d. to 7s. 6d. in 1952/53.

NOTES.

(1) During the period covered by the foregoing table there were no budget increases in the duties on wine, cider and perry.

(2) The main rate of duty on beer is the rate of excise duty applicable to a "standard barrel" of home-produced beer (i.e. 36 gallons at a gravity of 1055º).

(3) The main rate of duty on spirits is the rate of excise duty applicable to a proof gallon of home-made spirits warehoused for not less than 5 years.

(4) The main rate of duty on tobacco is the rate of customs duty applicable to a pound of unstripped leaf tobacco containing not less than 10 per cent. of moisture. Home-produced cigarettes must be manufactured out of bond from leaf on which duty has been paid.