asked the Minister for Finance the circumstances, if any, under which remission of the tax on travellers out of Ireland is granted; and if he will, in each case, give the amount of the taxes foregone since the commencement of these tax relief provisions.
Written Answers. - Travellers' Tax.
31.
There are a number of exemption provisions under the legislation relating to excise duty on foreign travel and these are set out in section 65 (5) of the Finance Act, 1982, as amended by section 74 (1) (a) of the Finance Act, 1984. In consequence, the duty is not chargeable in respect of a passenger ticket—
(a) relating to a person in respect of whose carriage no charge is levied, or
(b) for the carriage of a person by an aircraft or a ship on a flight or a voyage, as the case may be, on which the aircraft or ship is exclusively employed for State or military purposes, or
(c) relating to a person under the age of two years, or
(d) relating to a person who, because of physical disablement or infirmity, is transported in a wheelchair or on a stretcher, or
(dd) relating to a person under the age of 18 years who is travelling as a member of a group of at least ten such persons on a journey organised for educational purposes by a primary school or a post-primary school or by a voluntary non-profit making organisation established for the purpose of promoting the educational advancement or welfare of young persons, or
(ddd) relating to a mentally handicapped person travelling as a member of a group of at least five such persons on a journey organised by an organisation established for the purpose of promoting the welfare of mentally handicapped persons, or,
(e) for the carriage of a person, suffering from serious physical or mental disablement or infirmity, by an aircraft on a flight, other than a scheduled flight, to an internationlly recognised place of religious pilgrimage.
The amounts of excise duty on foreign travel foregone since the commencement of the duty in 1982, in so far as they can be estimated, are shown in the Schedule herewith. The categories relate to the exemptions listed above.
SCHEDULE
|
Category |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 (1st quarter) |
Total |
|
£ |
£ |
£ |
£ |
£ |
£ |
£ |
|
|
(a) |
1,383 |
6,777 |
10,875 |
9,030 |
17,510 |
3,025 |
48,600 |
|
(b), (c), |
|||||||
|
(dd), (ddd) |
— |
1,854 |
795 |
1,250 |
1,840 |
— |
5,739 |
|
(d), (e) |
1,803 |
5,730 |
18,355 |
34,170 |
39,785 |
3,430 |
103,273 |
|
Total |
3,186 |
14,361 |
30,025 |
44,450 |
59,135 |
6,455 |
157,612 |
Note: A detailed breakdown is not available in respect of every individual exemption.