I move:—
(1) That the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be amended as on and from the 1st day of January, 1934, as follows and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say—
(a) In paragraph 3 of the said Third Schedule—
(i) the passage beginning with the word "Vehicles" and ending with the figures "1888" shall be deleted and the words "The following vehicles, that is to say" shall be inserted in the said paragraph in lieu of the words so deleted, and
(ii) the words "other vehicles" shall be deleted and the words "vehicles used as large public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933)" shall be inserted in the said paragraph in lieu of the words so deleted;
(b) The following proviso shall be inserted in paragraph 5 of the said Third Schedule at the end of that paragraph, that is to say—
In the case of a vehicle to which this paragraph applies and which is not electrically propelled and which exceeds one ton but does not exceed one and one-quarter tons in weight unladen and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister, duty shall be charged, levied, and paid in respect of such vehicle at the rate of twenty pounds in lieu of the above-mentioned rate of thirty pounds.
(c) The following sub-paragraph shall be inserted in paragraph 6 of the said Third Schedule in lieu of sub-paragraph (b) now contained in that paragraph, that is to say—
(b) any vehicle which is used as a public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), and was registered in Saorstát Eireann on the 21st day of April, 1926, as a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888, and has an engine of the same specification and design as any class of engine for the time being entitled to the benefit of the foregoing paragraph (a)... £12;
(d) In the first proviso to paragraph 6 of the said Third Schedule, the words "a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888," shall be deleted and the words "used as a small public service vehicle within the meaning of the Road Traffic Act, 1933, (No. 11 of 1933), "shall be inserted in the said proviso in lieu of the words so deleted;
(e) The third proviso to paragraph 6 of the said Third Schedule shall have effect in relation to repayment of duty in respect of a period ending after the commencement of Part VIII of the Road Traffic Act, 1933 (No. 11 of 1933), as if, in respect of so much of such period as is subsequent to such commencement, the words beginning with the words "a hackney" and ending with the word "fitted" were deleted and the words "fitted with a taximeter and lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933)," were inserted in lieu thereof;
(f) The following proviso shall be inserted in paragraph 6 of the said Third Schedule at the end of that paragraph, that is to say—
In the case of any vehicle to which sub-paragraph (c) of this paragraph applies and which is not electrically propelled and is not a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888, and which exceeds sixteen horse-power, and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above sixteen horse-power.
(2) 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 Resolution provides for reductions in regard to the tax on motor vehicles which fulfil certain conditions, and also provides for redrafting certain of the clauses of the Finance Act, 1926. The reductions it is proposed to grant are, first, to provide that for all private motor cars assembled as to body and chassis in Saorstát Eireann, in accordance with a definition to be furnished by the Minister for Industry and Commerce, which exceeds 16 horse power a maximum tax of £16 shall be leviable. It is proposed to give effect to that intention by paragraph 5 of the Resolution. It is also intended to provide that, for all commercial vehicles, exceeding 20 cwts. unladen, and not exceeding 25 cwts, which are assembled as regards body and chassis in Saorstát Eireann, in accordance with a definition again to be furnished by the Minister for Industry and Commerce, a duty of £20 per annum shall be leviable. It is proposed to have that by paragraph (b) of the Resolution.
The Resolution also seeks to re-define the term "hackney vehicle" to be applied to public vehicles under the Road Traffic Act, 1933 in (a), (b), (c), (d), (e). The Minister for Industry and Commerce will deal with the reasons which have actuated him in requiring a reduction of the duties on motor vehicles. I would like to say a word by way of explanation of the proposals to re-define "hackney vehicles." The present definition of hackney vehicles is derived from an Act passed in 1888, and is unsuitable to present conditions. This definition, by the exclusion or elimination of a class of private cars which, under this Resolution, would in certain circumstances be granted a reduction of the duty, is not defined in the Act, or in any other Act, since private motor cars constitute the residue, after all other classes, such as hackneys, commercial cars, and goods carrying cars, have been dealt with. Consequently the narrow scope of the hackney class results in a too wide definition of the private motor class. It is proposed in the Resolution to give a concession to private cars assembled in the Free State. It is very desirable that the class of private car should be limited correctly when the concession is being given.