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Dáil Éireann debate -
Tuesday, 8 Jul 1969

Vol. 241 No. 2

Committee on Finance. - Resolution No. 3: Customs and Excise — Hydrocarbon Oils.

I move:

(1) That in this Resolution—"the Act of 1935" means the Finance Act, 1935 (No. 28 of 1935); "the Act of 1968" means the Finance Act, 1968 (No. 33 of 1968).

(2) That the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 8th day of May, 1969, at the rate of 4s 2.82d the gallon in lieu of the rate specified in section 20 (2) of the Act of 1968.

(3) That the duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise from the premises of the manufacturer thereof on or after the 8th day of May, 1969, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 4s 1.82d the gallon in lieu of the rate specified in section 20 (3) of the Act of 1968.

(4) That the duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid as on and from the 8th day of May, 1969, at the rate of 3s 7.57d the gallon in lieu of the rate specified in section 20 (4) of the Act of 1968.

(5) That as on and from the 8th day of May, 1969, the rate of any rebate allowed under section 21 (2) of the Act of 1935 shall—

(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph (4) of this Resolution was paid at the rate of 3s 7.57d the gallon, be 3s 7.57d the gallon, and

(b) in respect of hydrocarban oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph (4) of this Resolution was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959 (S.I. No. 219 of 1959), paid at the rate of 3s 6.57d the gallon, be 3s 6.57d the gallon,

in lieu of the rate allowable immediately before the 8th day of May, 1969, by virtue of section 20 (5) of the Act of 1968.

(6) That the duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1969, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 3s. 6.57d. the gallon in lieu of the rate specified in section 20 (6) of the Act of 1968.

(7) That as on and from the 8th day of May, 1969, the rate of any rebate allowed under section 21 (4) of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in paragraph (6) of this Resolution was paid at the rate of 3s 6.57d the gallon, shall be 3s 6.57d the gallon in lieu of the rate allowable immediately before the 8th day of May, 1969, by virtue of section 20 (7) of the Act of 1968.

(8) That as on and from the 8th day of May, 1969, the rate of any repayment allowed under section 10 (8) of the Finance Act, 1957 (No. 20 of 1957), in respect of hydrocarbon oil on which such repayment is allowable and on which either—

(a) the excise duty mentioned in paragraph (6) of this Resolution was paid at the rate of 3s 6.57d the gallon, or

(b) the customs duty mentioned in paragraph (4) of this Resolution was paid at the rate of 3s 6.57d the gallon or 3s 7.57d the gallon,

shall be 1s 11d the gallon in lieu of the rate allowable immediately before the 8th day of May, 1969.

Are all those in exactly the same form other than the deletion of the paragraph to which I referred? Are they in the same form as those that were passed on 7th May?

Precisely.

Question put and agreed to.
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