Léim ar aghaidh chuig an bpríomhábhar

Dáil Éireann díospóireacht -
Thursday, 21 Apr 1927

Vol. 19 No. 13


I move:—

(1) That as from the 9th day of May, 1927, there shall be allowed on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under Section 7 of the Finance Act, 1926 (No. 35 of 1926), has been used, a drawback equal to the duty paid under the said Section 7 in respect of the quantity of such oatmeal which appears to the Revenue Commissioners to have been used in the manufacture or preparation of such goods.

(2) That in allowing drawback under this resolution the Revenue Commissioners, with the consent of the Minister for Finance, may, in order to facilitate trade, modify or dispense with all or any of the requirements of Sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.

(3) It is hereby declared that it is expedient in the public interest that this resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

The purpose of this resolution is much the same as that of the previous resolution. If a manufacturer pays duty on oatmeal and exports the oat cake or other product, he should be allowed a drawback equivalent to the duty which he has paid. That is exactly parallel to the case of the sugar duty and the drawback on sugar. As this is a low duty, the matter can be administered without trouble and without expense.

Motion put and agreed to.