I move:—
(1) That the duty of excise imposed by sub-section (2) of section 4 of the Finance Act, 1945 (No. 20 of 1945), shall, in respect of matches chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the several rates specified in the Schedule to this Resolution.
(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).
SCHEDULE.
EXCISE DUTIES ON MATCHES.
|
£ |
s. |
d. |
|
|
Boxes or other containers— |
|||
|
Containing not more than 10 matches. Per 1,000 containers |
0 |
7 |
10 |
|
Containing more than 10 but not more than 20 matches. Per 1,000 containers |
0 |
15 |
8 |
|
Containing more than 20 but not more than 50 matches. Per gross (144) containers |
0 |
5 |
9 |
|
Containing more than 50 but not more than 75 matches. Per gross (144) containers |
0 |
8 |
8 |
|
For every additional 25 or part of 25 matches over 75. Per gross (144) containers |
0 |
2 |
0 |
|
and so in proportion for any less quantity of containers. |
In order that there may be no unnecessary interrogatories in relation to this may I say that this reduction is granted in response to a recommendation made by the Prices Advisory Body? If it were not granted the price of a box of matches would go up, not because of any increase, let me point out, which has taken place in the duty upon matches but merely by reason of the fact that there has been a substantial increase in other costs.
