With the permission of the Ceann Comhairle, I propose to circulate with the Official Report a list of the sales and other activities which I have exempted from the turnover tax by Orders under subsection (2) of Section 48 of the Finance Act, 1963. These Order relate to activities carried on within the State. I have in addition made an Order under subsection (2) of Section 64 of the Act with the object of exempting as far as practicable imports of goods which are exempt on sale within the State. Since the items covered by the Import Order are largely the same as those set out in the list circulated I have not dealt with them separately. I would point out, however, that all the Orders in question, with explanatory notes attached, have been placed on the Table of the House in accordance with the usual procedure and are available in the Library and are on sale in the Government Publications Sale Office.
Following is the list:—
TURNOVER TAX.
List of Exempted Sales and Activities.
Funeral undertaking.
The issue of tickets or coupons issued for the purposes of a lottery.
The acceptance of bets at a coursing meeting in relation to courses run at that meeting.
Sales of asphalt, bitumen, pitch and tar in the form in which those substances are commonly supplied for the construction of roads.
Sales of articles of steel or aluminium of a kind commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) which are angles, tees, joists, channels, bars (square, rectangular or round), tubes, plates and wire, in the form of beams, joists, stanchions, trusses, purlins, stays, bases, stiffeners, frames and reinforcement, whether fabricated or assembled or not, including shuttering, curtain walling, piling and scaffolding, and the fittings, bolts, nuts and rivets used in the assembly thereof, but not including door or window frames (other than curtain walling), doors, partitioning or other internal fittings.
Sales of articles (other than hand tools) of any of the following descriptions, namely:—
Lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics).
Excavating, levelling, boring and extracting machinery, stationary or mobile, for earth, minerals or ores (for example, mechanical shovels, coalcutters, excavators, scrapers, levellers and bulldozers); pile-drivers and extractors.
Air compressors.
Machines designed, constructed and intended for use in manufacturing, processing, spreading and finishing asphalt, bitumen, tar, tarmacadam, concrete and mortar (including concrete blocks and beams).
Motor vehicles designed, constructed and intended for the transport of goods or materials.
Works trucks, mechanically propelled, of the types used in factories or warehouses for short distance transport or handling of goods.
Tractors.
Machine-tools for working wood, metal, metallic carbides, stone, ceramics, concrete, asbestos - cement and like mineral materials, or for working glass in the cold.
Electrical generating sets other than generating sets for use in cycles, motor vehicles, domestic appliances, or hand tools.
Internal combustion piston engines other than those capable of being used in motor vehicles designed for the carriage of persons by road.
Stationary engines.
Road rollers.
Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone, ores or other mineral substances.
Pumps for pumping water, sludge and concrete.
Steam and other vapour generating boilers.
Trailers designed for traction by a mechanically propelled vehicle, including semi-trailers for articulated motor vehicles, but not including caravans.
Equipment, tools and parts which are specially designed for use with any of the articles specified above and are not normally used for any other purpose.
Sales of articles of any of the following descriptions:—
Railway and tramway locomotives, rolling stock, and parts thereof; railway and tramway track fixtures, traffic signalling equipment of all kinds (including fog signals).
Railway wood sleepers.
Railway and tramway track construction material of iron or steel; rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fishplates, chairs, chair wedges, sole plates, rail chips, bedplates and ties.
Sales of water by local authorities.
The letting on hire of any article the sale of which is mentioned as an exempted activity in the First Schedule to the Finance Act, 1963, or is declared by the Minister for Finance by order to be an exempted activity for the purposes of subsection (2) of Section 48 of that Act.
Sales, other than sales of hydrocarbon oils for road transport or sales of motor vehicles designed for the conveyance of persons by road, to bodies corporate which establish to the satisfaction of the Revenue Commissioners that their main activity consists of the transport of passengers or goods outside the State or the maintenance of lightships or lighthouses.
36.