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Dáil Éireann debate -
Wednesday, 16 Oct 1991

Vol. 411 No. 1

Written Answers. - Japanese Car Imports.

Michael Noonan

Question:

178 Mr. Noonan (Limerick East) asked the Minister for Finance whether the treatment of air conditioning units for excise purposes in Japanese imported cars differs from that applicable to cars imported from EC countries; if so, if he will outline the basis of the differentiations; and if he will make a statement on the matter.

I am informed by the Revenue Commissioners that the value of vehicles, including those fitted with air conditioning units, for the purpose of charging excise duty, is determined according to the procedures laid down in paragraph 19 of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979. In deciding on such values, no differentiation based on country of origin is applied.

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