asked the Minister for Finance whether the licence fee for a double barrel shotgun is the same for all applicants or whether a lower fee applies to landowners than to members of the general public; the proposals, if any, he has to increase the fee in the near future; and whether the fee can be reduced in hardship cases.
Written Answers. - Gun Licence.
83.
Licence fees for shotguns are, in fact, firearms certificate duties imposed under the Finance Acts and, as with all excise duties, they are a matter for consideration in the context of the budget.
The standard rate of duty for a certificate for a shotgun is £17 for one such certificate with a lower charge for a second and subsequent certificate. There is a concessionary rate of £4 for a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply.
Section 12 of that Act as amended states inter alia that:
(1) Where the firearm described in a firearm certificate is a shotgun the certificate may be expressed, and in such case shall operate, to authorise the use of the gun only for killing animals or birds other than protected wild animals or protected wild birds within the meaning of the Wildlife Act, 1976 by the person to whom the certificate is granted either (as may be expressed in the certificate)—
(a) on land occupied by him, or
(b) on land occupied by another person.
(2) A certificate in the form referred to in sub-section (1) of this Section relating to land occupied by a person other than the person to whom the certificate is granted shall not be granted unless the occupier of the land has given the applicant for the certificate a nomination in writing for holding the certificate.
There is no provision for a reduction of the firearms fee in hardship cases.