asked the Minister for Finance if he proposes to issue any new regulations affecting the passage of motor vehicles into and out of the Free State and if so, what is the nature of the proposed regulations.
PRIVATE NOTICE QUESTION. - MOTOR CAR (TEMPORARY IMPORTATION) REGULATIONS.
TOMAS MAC EOIN
Regulations entitled the Motor Car (Temporary Importation) Regulations, 1926, were made under the seal of the Minister for Finance on 31st December last with effect as from that date and will be available to the public as soon as they are printed. These Regulations have been made under Section 13 (6) of the Finance (No. 2) Act, 1915, as continued by subsequent Acts of the Oireachtas and take effect forthwith under Section 2 of the Rules Publication Act, 1893. They revoke and supersede the Motor Car (Temporary Importation) Regulations, 1916 and 1921.
The regulations provide for—
(a) the temporary importation into Saorstát Eireann without payment of duty, of motor cars imported by:—
(i) Persons, being persons having their only or principal place of residence outside Saorstát Eireann and intending to make only a temporary stay in Saorstát Eireann for purposes unconnected with trade or business;
(ii) Clergymen, Medical Practitioners, or Veterinary Surgeons having their only or principal place of residence outside Saorstát Eireann who intend to make only a temporary stay therein in the exercise of their professional duties.
The term "motor car" includes "motor bicycle" and "motor tricycle."
(b) The temporary importation without payment of duty, by land into Saorstát Eireann, by persons having their only or principal place of residence outside Saorstát Eireann, of motor charabancs or motor omnibuses carrying only passengers entering Saorstát Eireann for purposes unconnected with trade or business and returning with such passengers not later than 48 hours from the time of importation.
As under the practice heretofore followed the Revenue will be safeguarded in respect of vehicles admitted under the new Regulations by a deposit with the Revenue Commissioners to cover the duty involved or the approved guarantee to the Revenue Commissioners of a recognised Automobile Club or Touring Association; or, alternatively, in the case of vehicles brought from Northern Ireland by land by a bond to the Minister for Finance.
Under the Regulations of 1916, which were the main Regulations under Section 13 (6) of the Finance (No. 2) Act of 1915 (the 1921 Regulations merely affected a minor amendment in regard to guarantees to cover duty by recognised Automobile Associations), the privilege of temporarily importing a motor car without payment of duty was allowed to persons making only a temporary stay in the Saorstát. No qualification was made in regard to persons, or to the purpose for which the motor vehicle was imported, but it was obvious from the words of the Act that the words "making only a temporary stay" were intended to confine any privileges granted, to persons who were non-resident in the Saorstát.
It was found in practice that advantage was being taken of the Regulations by business firms in Great Britain and Northern Ireland, who maintained business premises in the Saorstát and who were enabled to import without payment of duty motor vehicles to be used advantageously in competition with Saorstát traders. In consequence it was decided that the privilege would not be granted to persons who were resident or maintained business premises in the Saorstát.
The latter decision was found to impose hardships on persons who wished to visit relatives, and who could not claim to possess any definite residence other than that occupied by their Saorstát relatives. It also brought complaints from traders who had business premises in the Saorstát, and also outside thereof, as to an unfair advantage possessed by business firms using their motor vehicles here free of duty when they maintained no premises here.
This latter grievance was brought to the notice of the Minister in the debates on the last Budget, and he promised to consider the matter. The new Regulations are the outcome, and they provide for the same treatment for all imported trade vehicles or vehicles to be used for trade purposes. They also increase the privileges which it has hitherto been possible to extend to private individuals visiting this country for the purpose of visiting relatives and friends.
The Customs duty on trade vehicles is, in effect, levied only on the value of the body, and the preferential rate is allowed in respect of British vehicles. In no case, therefore, can there be a question of charging a duty at the rate of 33 1-3 per cent. on the total value of imported trade vehicles.
Arising out of that answer, can the Minister say if any representations have been made either by the Government of Northern Ireland or the British Government in regard to these regulations?
No representations have been made.
In the event of such representations being made, will the Minister be prepared to discuss the subject so as to minimise the inconvenience to private individuals and commercial firms living on the other side of the Border?
I certainly would be prepared to consider the matter. I would like to point out, as a matter of fact, that all that is done by these Regulations is to remove a very distinct grievance that traders in the Saorstát hitherto had, while doing nothing that could be complained of by people outside the Saorstát.
I presume the Minister has included hackney vehicles in the Regulations?
Yes.
Has the Minister considered the enormous hardship that will be imposed on the people on our side of the Border? Will he receive representations on the point? Has he also considered how it is going to affect the seaside resorts, particularly in County Tirconaill, where the bulk of the business is brought to them by hackney vehicles from Northern Ireland?
Can the Minister say whether, in accordance with the suggestions, or the apparent agreement arrived at in December, 1925, any proposed conference on this matter has come to his ears from the Ministry of Northern Ireland?
No conference has been suggested. With regard to the matter raised by Deputy Myles, I do not think any hardship will be imposed on owners of hackney vehicles in the Saorstát, and I do not think any damage will be done to the Donegal seaside resorts.
Will the Minister receive representations on that point?
Certainly.