Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Dáil Éireann díospóireacht -
Wednesday, 15 Apr 1959

Vol. 174 No. 3

Financial Resolutions. - Resolution No. 6—Customs and Excise—Tobacco.

I move:—

(1) That the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 1st day of May, 1959, be charged, levied and paid as respects unmanufactured tobacco at the several rates specified in Part I of the Schedule to this Resolution in lieu of the several rates at which the said duty is now chargeable on unmanufactured tobacco by virtue of section 7 of the Finance Act, 1957 (No. 20 of 1957).

(2) That the duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 1st day of May, 1959, be charged, levied and paid as respects unmanufactured tobacco at the several rates specified in Part II of the Schedule to this Resolution in lieu of the several rates at which the said duty is now chargeable on unmanufactured tobacco by virtue of section 7 of the Finance Act, 1957.

(3) That as respects unmanufactured tobacco which, apart from this paragraph, would be entitled by virtue of subsection (7) of section 7 of the Finance Act, 1957, to the preferential rates of customs duties specified in Part III of the Schedule to that Act, the duty of customs chargeable thereon on delivery from bonded warehouse shall as on and from the 1st day of May, 1959, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the Schedule to this Resolution.

(4) That as respects unmanufactured tobacco delivered from a bonded warehouse to a licensed manufacture of tobacco on or after the 1st day of May, 1959, the Revenue Commissioners may, subject to compliance by the manufacturer with such conditions for securing payment of the duty as they may think fit to impose, permit the manufacturer to defer payment of the duty charged on the tobacco to a day not later than—

(a) in case the tobacco is so delivered in the month of March in any year, the last day of that month, or

(b) in any other case, the last day of the month succeeding the month in which the tobacco is so delivered.

(5) That as respects unmanufactured tobacco delivered from a bonded warehouse to a licensed manufacturer of tobacco on or after the 1st day of May, 1959, in relation to which there is no deferment of payment of duty pursuant to paragraph (4) of this Resolution, the manufacturer shall be entitled to receive a rebate of duty of two pence and one half-penny in respect of every pound of the tobacco.

(6) 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.

DUTIES ON TOBACCO

PART I.

CUSTOMS.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

2

6

2

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb.

2

11

3

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

2

6

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb.

2

11

PART II.

EXCISE.

£

s.

d.

Unmanufactured:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

2

5

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb.

2

10

PART III.

PREFERENTIAL RATES OF CUSTOMS DUTIES ON UNMANUFACTURED TOBACCO.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

2

4

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb.

2

9

7

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

2

4

7

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb.

2

9

I explained fairly fully the tobacco provision.

It gives them the brewers' concession.

We are really giving them the credit.

Resolution put and agreed to.
Barr
Roinn