Financial Resolutions. - Resolution No. 7—Excise. – Dáil Éireann (16th Dáil) – Wednesday, 23 Apr 1958

Dr. Ryan

I move:—

(1) That the additional duty of excise on a tobacco dealer's licence imposed by section 26 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 22 of the Finance Act, 1946 (No. 15 of 1946), shall not be charged or levied on any licence the period of validity of which commences on or after the 1st day of July, 1958.

(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).

Mr. Sweetman

I should imagine that this will have the effect of having tobacco and cigarettes sold on a much wider front than before. Tobacco now provides about 26 or 27 per cent. of our revenue. It is more than a substantial slice of it. What is the present amount of the licence fee? If anybody will be able to sell, would the Minister say that will not in any way affect what is such an enormous slice of our whole revenue?

Dr. Ryan

The licence fee before 1932 was 5/3. In 1932, there were representations from those who called themselves tobacco traders and nothing else. There are very few of those now. They said it was unfair that hotels and so forth should sell tobacco. It was brought in at that time and there was added 1 per cent. of the valuation over £10. There are 36,000 tobacco dealers in this country and you can imagine the trouble it is to the Revenue Commissioners. They must make sure of the valuation of the house and they must check up any change. There is no doubt that they are losing money.

Dáil Éireann díospóireacht -
Wednesday, 23 Apr 1958