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Dáil Éireann debate -
Wednesday, 7 May 1969

Vol. 240 No. 5

Financial Resolutions. - Financial Resolution No. 8: Wholesale Tax.

I move:

(1) That, with effect as on and from the 1st day of June, 1969, wholesale tax imposed by section 2 of the Finance (No. 2) Act, 1966 (No. 22 of 1966), shall, in relation to goods specified in the Schedule to this Resolution, be charged, levied and paid at the rate of fifteen per cent. in lieu of the rate of ten per cent. specified in sections 7 (1) and 11 (1) of that Act.

(2) 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).


(1) Motor vehicles designed and constructed for the conveyance of persons by road including sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, but not including vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons.

(2) Caravans, including mobile homes.

(3) Ships, boats, or other vessels designed and constructed for the conveyance of persons and not exceeding one hundred tons gross; and sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats.

(4) Radio receiving sets and television receiving sets of the domestic or portable type including sets suitable for use in road vehicles.

(5) Gramophones, radiogramo-phones, record players and electric gramophone record reproducers.

(6) Gramophone records.

Are there not some school buses carrying children to school, which carry less than 16 passengers?

Some of the minibuses hold only 11 passengers.

This is going to hit school buses. Why was the figure of 16 persons chosen?

It is a cut-off point for public service vehicles.

I do not think is. It may be a cut-off point for road tax purposes.

We will discuss that when we come to the Finance Bill.

Question put and agreed to.