Dáil Éireann debate -
Tuesday, 30 Apr 1963

Vol. 202 No. 4

Ceisteanna—Questions. Oral Answers. - Retail Turnover Tax.

9.

Mr. Sweetman

asked the Minister for Finance the retail turnover of each of the following classes of articles on which he based his estimate that the turnover tax would produce £10½ million in a full year, and the turnover tax that will be payable accordingly in a full year by each such category, assuming that the retailer charges the exact proportion of turnover tax on such article : (1) food, (2) drink, (3) tobacco, (4) non-metalliferous products, (5) metal manufactures, (6) machinery and electrical goods, (7) vehicles, (8) textiles, (9) clothing, (10) hides, skins, etc., (11) rubber manufactures, (12) paper and cardboard, (13) oils, fats, etc., and (14) chemicals and drugs.

10.

Mr. Sweetman

asked the Mini- for Finance the retail turnover of each of the following classes of articles, or services, on which he based his estimate that the turnover tax would produce £10½ million in a full year, and the turnover tax that will be payable accordingly in a full year by each such category, assuming that the retailer charges the exact proportion of turnover tax on such article or service : (1) the laundry, cleaning and dyeing industry, (2) hotels, restaurants and guest-houses, (3) hairdressers, (4) bread, biscuit and flour confectionery, (5) cocoa, chocolate and sugar confectionery, (6) margarine, compound cooking fats and butter blending, (7) boot and shoe factories, (8) men's clothing, (9) boys' clothing, (10) women's clothing, (11) girls' clothing, (12) printing, publishing and the allied trades, (13) fertilisers, (14) oils, paints, inks and polishes, (15) soap, detergents and candles, (16) cream, butter, cheese and other edible milk products, (17) bacon, ham and other products of bacon factories, (18) turf production and bog development, (19) slaughtering, preparation and preserving of meat other than by bacon factories, (20) canning of fruit and vegetables and manufacture of preserves, jams, etc., (21) motor cars and motor vehicles of all kinds, (22) grain milling and animal feeding stuffs, and (23) aerated and mineral waters.

Dr. Ryan

With your permission, Sir, it is proposed to take Questions Nos. 9 and 10 together.

It is not possible to classify total retail turnover in the manner requested by the Deputy. The estimate that the turnover tax would yield £10½ million was based on the information published in Table A.8 of National Income and Expenditure, 1961, after allowance was made for items on which the tax will not be chargeable, and for the increase in personal consumption in 1962.

11.

Mr. Sweetman

asked the Minister for Finance the price at the last available date of each separate item included in the cost of living index figure, and the amount of turnover tax that will be payable in respect of each such item on the unit of price normally quoted.

12.

Mr. Sweetman

asked the Minister for Finance the amount of turnover tax that will be payable in November next on each of the following articles, on the assumption that the retail price remains as it is today, and that the retailer charges in respect of such article the exact appropriate proportion of turnover tax in addition to the present retail price of such article or service: (1) per packet of twenty cigarettes of the standard size, (2) per pint of stout, (3) per gallon of petrol, (4) per pint size bottle of minerals, (5) per dozen boxes of matches, (6) per glass of whiskey, (7) per pound of butter, (8) per 2 lb. loaf of bread, (9) per pound of tea, (10) per pound of sugar, (11) per pound of beef, (12) per pound of mutton, (13) per pound of sausages, (14) per pound of black pudding, (15) per pound of bacon, (16) per pound of ham, (17) per stone of flour, and (18) per stone of potatoes.

Dr. Ryan

I propose, with the permission of the Ceann Comhairle, to take Questions Nos. 11 and 12 together and to circulate in the Official Report a statement showing the national average retail prices of certain items of food at mid-February, 1963, the latest date for which the information is available.

The tax will be charged and paid, not on individual articles or commodities, but on the gross amount received by the retailer in respect of all his taxable turnover. It would be incorrect, therefore, to assume that retailers will increase their charges in respect of any specific article, or range of articles, by the exact rate of the turnover tax and figures purporting to show the effect of the tax on the price of individual articles and commodities would be misleading.

Following is the statement :

NATIONAL Average Retail Prices of certain Food items at mid-February, 1963.

Article	Per	Mid-Feb. 1963
		s.	d.
Beef—
Round steak	lb.	3	9¼
Sirloin	,,	4	3¼
Rib	,,	3	1¼
Shoulder	,,	2	9
Neck	,,	2	6
Corned brisket	,,	1	10¾
Liver	,,	2	7¼
Mutton—
Leg	,,	3	4¼
Loin chops	,,	3	11½
Neck	,,	1	9½
Shoulder	,,	2	6¾
Fillet	,,	3	7
Bacon—
Irish, streaky	lb.	4	0¾
Irish, shoulder	,,	2	9
Pigs' heads	,,		9
Ham, uncooked	,,	4	2¾
Ham, cooked	,,	7	4¼
Rashers, streaky	,,	4	1½
Fresh pork, shoulder	,,	3	6¾
Pork sausages	,,	2	10¾
Boiling fowl	,,	2	3¼
Kippered herring	doz.	4	3¾
Fresh herring	lb.	1	0¼
Fish—Whiting	,,	2	0¼
Cod steak	,,	3	4¼
Eggs	doz.	5	4¾
Butter—Irish Creamery	lb.	4	6½
,, Farmers'	,,	3	10¾
Margarine	,,	1	8¾
Cheese	,,	3	3
Lard	,,	1	4¾
Fresh milk	quart	1	0¾
Bread	2 lb. loaf	1	4
Flour—household	3½ lbs.	2	1
Oatmeal	14 lbs.	8	10¼
Rice	lb.		11¾
Semolina	,,	1	2
Potatoes	14 lbs.	3	2
Cabbage	head		6¾
Onions	lb.		10¼
Carrots	,,		9¼
Dried peas	,,	1	3¼
Cooking apples	,,		9½
Oranges	,,	1	2¼
Tomatoes	,,	1	9½
Sultanas	,,	1	5½
Tinned beans in tomato sauce	1 lb. tin	1	1¾
Tea—best	lb.	7	5¾
as used by wage-earning classes.	,,	6	2¼
Coffee	,,	6	2
Cornflour	½ lb. pkt.	1	0
Custard powder	,,	1	0
Sugar	lb.		8¼
Jam—Strawberry	,,	2	1¾
Mixed fruit	,,	1	7¼
Marmalade	,,	1	10¼
Jellies	pkt.		10¼