Skip to main content
Normal View

Seanad Éireann debate -
Thursday, 7 Jul 1938

Vol. 21 No. 6

Collection of Taxes (Confirmation) Bill, 1938 (Certified Money Bill)—Second and Subsequent Stages.

Before proceeding, it might perhaps be as well to mention that this is a Bill to continue the legal effect given to certain Budget resolutions passed by An Dáil in May last. The general debate on matters of taxation will more properly arise on the Finance Bill which will be before the Seanad next week or early the following week. I understand that the Minister for Finance is desirous of having all stages of the Bill taken to-day, and perhaps Senators would fall in with the wish of the Minister in that regard.


Question proposed: "That the Bill be now read a Second Time."

The House is no doubt aware that, in order to enable the collection of revenue to be carried out in an orderly manner and continuously and to give effect as early as possible to the wishes of the Dáil as signified by the Financial Resolutions, the provisions of the Collection of Taxes Act can be availed of in regard to certain Resolutions to give them statutory effect for a limited period. The Act, however, as at present drafted, provides that these Resolutions shall cease to have statutory effect in the event of a dissolution. The purpose of this Bill is to confirm certain of the Resolutions, seven in number, which were passed in the Committee on Finance on 12th May last and which were given statutory effect under the provisions of the Act to which I have referred. If the proposals in the Bill were not to be enacted, a certain amount of confusion and uncertainty would prevail, affecting not only the revenue but private individuals throughout the country. The purpose of the Bill is to prevent that confusion occurring and to restore the position to what it would have been if the Budget Resolutions to which I have referred had continued to have the force of law up to the date of the passing of the Finance Bill. The Bill does no more than this and, as the Cathaoirleach has been good enough to explain, it is desirable that it should be passed as a matter of urgency.

Mr. Hayes

I think there will be no objection to this Second Reading and to all the stages of the Bill being taken to-day. I think any fears that taxation generally will be discussed to-day instead of on the Finance Bill are entirely groundless. The Minister covers up the real purpose of the Bill by the use of the word "confusion." Some confusion would result if the Bill were not passed, but there would be considerable joy, I think, in certain hearts and more money in some pockets if it were not passed. However, we agree.

Question put and agreed to.
Bill put through Committee, received for final consideration, and ordered to be returned to the Dáil.