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——