Committee on Finance. - Finance Bill, 1964—Financial Resolution.

I move:—

(1) That in this Resolution "firearm certificate" means a firearm certificate granted under the Firearms Acts, 1925 and 1964.

(2) That in the case of a firearm certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1964, there shall be charged, levied and paid an excise duty at the rate specified in the Schedule hereto.

(3) That the excise duty on a firearm certificate coming into force on or after the 1st day of August, 1964, shall be paid to and collected by the Minister for Justice or the Garda Síochána.

(4) That sections 40 and 43 of the Finance Act, 1925 (No. 28 of 1925), shall not have effect in relation to a firearm certificate coming into force on or after the 1st day of August, 1964.

(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

SCHEDULE

RATES OF FIREARM CERTIFICATE DUTY

£

s.

d.

1. For a firearm certificate for a pistol, including an air pistol, or revolver

10

0

2. For a firearm certificate for a rifle, including a miniature rifle

1

0

0

3. For a firearm certificate for an air-gun, including an air rifle

1

0

0

4. For a firearm certificate for a prohibited weapon

10

0

5. For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply

10

0

6. For any other firearm certificate—For one such certificate

2

5

0

Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date—

For the first such certificate

2

5

0

For the second and every subsequent such certificate

10

0

This resolution is necessary because with the passing of the Firearms Bill, certain charges have to be provided by Financial Resolution. As Deputies are aware, there is a new tax on airguns and there is also some change as regards shotgun licences. The change there is that a man can get a licence for a shotgun——

I am finding it extremely hard to hear the Minister today. It would be much simpler if we got rid of the microphone.

The Firearms Act imposed new charges, one being in the case of an airgun and the second involving a change in the ordinary shotgun licence. Up to this a farmer could get a shotgun licence at a fee of 10/- to shoot over his own land. He can now get that same licence for a nominee. These are the main changes. Anyway, there is an extra charge, and, therefore, this resolution is necessary.

Can the Minister tell me where in the Schedule does the farmer's licence come?

The Firearms Act has laid down the various charges.

Section 12 of the Firearms Act, 1964—is that the farmer's one?

Yes, that is right.

Then item No. 5 in the Schedule is the farmer's one?

Yes. The Schedule gives a new range of taxes.

Where is the old one?

The old one is gone, I presume.

Surely not. Surely the farmer can get a licence for himself as well as for a nominee?

Yes, of course. The farmer's licence is the same, 10/-, except that he can now get a licence for a nominee as well.

I know, but under which heading does he get it here?

Under item No. 5

Item No. 5 covers both the farmer and the nominee?

That is all I was trying to get.

Question put and agreed to.
Resolution reported and agreed to.