I move:
1. That a duty of excise at the rate of six pence the gallon shall be charged and levied on, and shall be paid by the manufacturer of, all mineral hydrocarbon light oil made in Saorstát Eireann which, on or after the 1st day of February, 1935, is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of mineral hydrocarbon oil.
2. That, subject to compliance with such conditions as the Revenue Commissioners shall impose, the duty mentioned in this Resolution shall not be charged or levied:—
(a) on any mineral hydrocarbon light oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that
(i) such oil was sent out from the premises of the manufacturer thereof on or after the 1st day of February, 1935, and
(ii) the duty mentioned in this Resolution was paid in respect of such oil when it was so sent out, and
(iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer, nor
(b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Eireann in any process of dyeing or cleaning of textiles carried on by way of trade, nor
(c) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oil or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter.
3. That a drawback, equal to the amount of the duty mentioned in this Resolution which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oil chargeable with the said duty, and on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.
4. That there shall, as on and from the 1st day of February, 1935, be charged, levied, and paid, on a licence to be taken out annually by every refiner of hydrocarbon oil, an excise duty of one pound.
5. That the Revenue Commissioners may make regulations for securing and collecting the duty mentioned in this Resolution, for prohibiting the refining of hydrocarbon oil otherwise than by persons who hold a licence in that behalf and have made entry for that purpose, for regulating the issue, duration, and renewal of such licences, and for governing generally the manufacture of mineral hydrocarbon light oil and the removal of such oil from the refinery, and the Revenue Commissioners may by such regulations apply to the duty and the drawback mentioned in this Resolution or to refiners of hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.
6. That if any person does any act (whether of commission or omission) which is a contravention of a condition imposed or regulation made by the Revenue Commissioners under this Resolution, he shall be guilty of an offence and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.
7. That for the purposes of this Resolution the expression "hydrocarbon light oil" means hydrocarbon oil of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than 95 per cent. by volume distils at a temperature not exceeding 240 degrees centigrade or which gives off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
8. That the method of testing oil for the purpose of ascertaining whether it complies with the provisions of the next preceding paragraph of this Resolution relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners shall prescribe.
9. It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect by virtue of the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
The purpose of this Resolution is to assist in the establishment of a refinery for the manufacture of oil of this description in the Saorstát. Only one firm is at present engaged in the manufacture of the oil in question, and the capacity of the plant in that case is limited to 3,000,000 gallons of petrol per annum. The loss of revenue involved under the Financial Resolution now before the House will, consequently, be negligible. The second paragraph of the Resolution provides for the exemption from duty of oil on which duty has been paid but which has subsequently been returned to the premises of the manufacturer, and of oil intended for use in the Saorstát in any process of dyeing or cleaning of textiles. The usual provision is made for payment of drawback in respect of oil exported or deposited in a bonded warehouse for use as ships' stores. As it is the established practice, when an excise duty is imposed on a commodity, to require the manufacturer thereof to take out an annual licence, provision is also made in this Resolution for the taking out by the refiner of hydrocarbon oil of an annual licence on which an excise duty of £1 will be payable. The Resolution empowers the Commissioners to make regulations for securing and collecting the duty provided for in the Resolution and for prohibiting the refining of hydrocarbon oil otherwise than by persons duly licensed. The Resolution also provides that a penalty of £500 may be imposed for the contravention of a regulation or condition imposed by the Revenue Commissioners under this Resolution.