I move:
(1) That in this Resolution—"the Act of 1935" means the Finance Act, 1935 (No. 28 of 1935); "the Act of 1965" means the Finance Act, 1965 (No. 22 of 1965). (2) That the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 10th day of March, 1966, at the rate of 3s. 8d. the gallon in lieu of the rate specified in subsection (2) of section 14 of the Act of 1965.
(3) That the duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 10th day of March, 1966, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 3s. 7d. the gallon in lieu of the rate specified in subsection (3) of section 14 of the Act of 1965.
(4) That the duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid as on and from the 10th day of March, 1966, at the rate of 3s. 0¾d. the gallon in lieu of the rate specified in subsection (4) of section 14 of the Act of 1965.
(5) That as on and from the 10th day of March, 1966, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935 shall—
(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph (4) of this Resolution was paid at the rate of 3s. 0¾d. the gallon, be 3s. 0¾d. the gallon, and
(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph (4) of this Resolution was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959 (S.I. No. 219 of 1959) paid at the rate of 2s. 11¾d. the gallon, be 2s. 11¾d. the gallon, in lieu of the rate allowable immediately before the 10th day of March, 1966, by virtue of subsection (5) of section 14 of the Act of 1965.
(6) That the duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 10th day of March, 1966, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 2s. 11¾d. the gallon in lieu of the rate specified in subsection (6) of section 14 of the Act of 1965.
(7) That as on and from the 10th day of March, 1966, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in paragraph (6) of this Resolution was paid at the rate of 2s. 11¾d. the gallon, shall be 2s. 11¾d. the gallon in lieu of the rate allowable immediately before the 10th day of March, 1966, by virtue of subsection (7) of section 14 of the Act of 1965.
(8) That as on and from the 10th day of March, 1966 the rate of any repayment allowed under subsection (8) of section 10 of the Finance Act, 1957 (No. 20 of 1957), in respect of hydrocarbon oil on which such repayment is allowable and on which either—
(a) the excise duty mentioned in paragraph (6) of this Resolution was paid at the rate of 2s. 11¾d. the gallon, or
(b) the customs duty mentioned in paragraph (4) of this Resolution was paid at the rate of 2s. 11¾d. the gallon or 3s. 0¾d. the gallon
shall be 1s. 4d. the gallon in lieu of the rate allowable immediately before the 10th day of March, 1966.
(9) 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).
The effect of the Resolution would be to add three and eleven-twelfths of a penny per gallon on petrol and diesel road fuel, the differential permitting an increase of fourpence and taking into account turnover tax. As usual, it will not affect the public road transport service.
