asked the Minister for Finance if he is aware that a duty of 33? per cent. is imposed on empty bottles coming into the Saorstát, and that as a result of this, whilst full bottles of lysol are admitted free of tax, the empty bottles for lysol filled by the Dundalk Chemicals, Limited, a new Irish industry, have to bear the import duty, thus placing the Irish firm at an unfair disadvantage, as compared with their foreign rivals; that the Dundalk firm have been unable to obtain bottles of the same type in Ireland; and if proposals for legislation will be introduced with a view to remedying this anomaly, and place the home industry on an equal footing with foreign competitors.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - DUTY ON EMPTY BOTTLES.
Under sub-section (1) of Section 19 of the Finance Act, 1925, duty at the rate of 33? per cent. ad valorem is payable on empty glass bottles imported into Saorstát Eireann. No duty is payable on imported glass bottles containing a non-dutiable commodity only. I understand that lysol does not usually contain any dutiable ingredients and that bottles of lysol are normally admitted free of duty. Dundalk Chemicals, Limited, can avoid the payment of duty by using bottles made in Saorstát Eireann. Official inquiries have been made of the Irish Glass Bottle Company, Limited, is to whether they have been asked to supply lysol bottles to Dundalk Chemicals, Limited; and, while time has not permitted a complete search of the Glass Bottle Company's records to be made, it has been definitely ascertained that no request for the supply of lysol bottles has been received from Dundalk Chemicals, Limited, within the past sixteen months. I have referred to the Tariff Commission an application by the Irish Glass Bottle Company for the exemption of glass bottles of under five fluid ounces capacity from the duty on imported empty glass bottles. I understand that lysol is most commonly contained in bottles of the four ounce size. Pending the receipt of the report of the Commission no legislation affecting the duty will be introduced.