asked the Minister for Finance the items covered by selective wholesale tax.
Written Answers. - Selective Wholesale Tax.
139.
The law relating to wholesale tax does not enumerate the items subject to the tax—it provides in effect that tax is chargeable in respect of all goods except those which have been exempted from liability by the Finance (No. 2) Act, 1966 or by Statutory Orders made thereunder.
The relevant provisions are as follows:—
(i) Subsection (5) of section 3 of the Finance (No. 2) Act, 1966.
This provision exempts all goods not liable to turnover tax, all other goods declared to be exempt by Order of the Minister for Finance, and certain other goods such as food, drink, tobacco etc.
(ii) Wholesale Tax (Exempted Activities) (No. 1) Order, 1966.
(iii) Wholesale Tax (Exempted Activities) (No. 2) Order, 1966.
Wholesale tax is chargeable in respect of all goods other than those referred to in the above provisions.
A summary of exempt goods is set out below.
SUMMARY
Goods exempt both from the 2½% turnover tax and the 5% wholesale tax.
Agricultural plant, machinery and equipment.
Basic building materials — earth, stone, gravel, sand and cement, structural steel.
Commercial fishing gear.
Certain heavy plant, machinery and equipment mainly of a type used in building.
Certain plant, machinery and equipment specially designed for rail transport.
Seeds, fertilisers, animal feedingstuffs and similar agricultural goods.
Tractors, lorries, vans and similar commercial vehicles.
Stone, including worked stone and agglomerated stone.
Roofing tiles, including ridge and hip tiles, and slates.
Clay and concrete bricks.
Bricks, blocks, slabs, pillars, posts, piles, beams and members of or containing cement or asbestos cement.
Products of concrete or asbestos cement such as lintels, cills and other precast units, but not including gutters, downpipes, soil pipes, watermain pipes and accessories.
Prefabricated shuttering units.
Plaster and plaster board.
Asbestos cement sheets (flat).
Tar, asphalt, bitumen and pitch.
Flue liners and chimney pots.
Pipes of the kind and size used for road, land and field drainage.
Sewer pipes, junctions and fittings of concrete, clay asbestos cement or P.V.C.
Roofing and dampcourse felts and materials commonly used for similar purposes.
Floor tiles (unglazed) of clay or concrete.
Corrugated and troughed metal and asbestos cement sheets, and accessories specially designed for use with such sheets.
Other Exempt Goods
Food and Drink.
Medicines.
Certain articles of a medical and surgical nature.
Clothing.
Cloth and Yarn.
Sole and upper leather.
Fuel.
Hydrocarbon Oils.
Spare Parts and Accessories for Motor Vehicles (including Motor Cycles) and for Bicycles (other than Bicycle Tyres and Tubes).
Accounting Machines and Equipment.
Books
Religious newspapers and periodicals.
Maps, including atlases, wall maps and globes.
Tobacco.