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Dáil Éireann díospóireacht -
Wednesday, 25 Apr 1928

Vol. 23 No. 4

No. 8.—CUSTOMS.

I move:—

(1) That the additional duties on dried fruits which were first imposed by Section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1928, by Section 13 of the Finance Act, 1927 (No. 18 of 1927) shall continue to be charged, levied and paid on and from the said 1st day of August, 1928, up to the 1st day of August, 1929.

(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duties mentioned in this resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."

(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).

This is another resolution which is moved annually. There was originally a main duty of 7/- per cwt. on dried fruits. It was a permanent duty in operation since 1876. By the Finance Act (No. 2) in 1915 a new duty of 3/6 per cwt was imposed. That duty, called the additional duty, was not made permanent, but came up for renewal each year. We have allowed it to remain as an annual tax and brought it up each year. In the past financial year the yield was approximately £33,740.

Resolution agreed to.
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