Financial Resolutions. - Financial Resolution No. 6: Table Waters. – Dáil Éireann (18th Dáil) – Wednesday, 9 Mar 1966

Financial Resolutions. - Financial Resolution No. 6: Table Waters.

The Taoiseach

I move:

(1) That the duties of customs imposed at the rate of 1s 4d per gallon (whether as an additional duty or not) by paragraph 5 of and mentioned at tariff heading numbers 20.07 (A), 22.01 (A), 22.02 (A), 22.02 (B) and 22.07 (D) (2) in the Schedule to the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 (S.I. No. 163 of 1962), shall be varied, as on and from the 10th day of March, 1966, by the substitution in the third, fourth and fifth columns of the Schedule at the said tariff heading numbers of "1s. 9 d." for "1s. 4d.".

(2) That the duties of excise on table waters imposed by section 4 of the Finance (New Duties) Act, 1916, shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the rate of 1s 5?d the gallon in lieu of the rate specified in subsection (2) of section 14 of the Finance Act, 1956 (No. 22 of 1956).

(3) That—

(a) this paragraph applies to goods liable to the duties of customs mentioned in paragraph (1) of this Resolution which were manufactured in, and consigned from, the United Kingdom and in respect of which at least twenty-five per cent of their value is the result of labour within the United Kingdom.

(b) the duties of customs mentioned in paragraph (1) of this Resolution shall, as on and from the first day of July, 1966, be charged, levied and paid on goods to which this paragraph applies at the rate of 1s. 9?d. the gallon in lieu of the rate of 1s. 9?d. the gallon chargeable under paragraph (1) of this Resolution,

(c) the provisions of paragraphs (a), (b) and (c) of Regulation 5 of the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1962 (S.I. No. 209 of 1962), shall apply for the purposes of subparagraph (a) of this paragraph,

(d) in this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) 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. Dillon

Am I correct in believing that this Resolution in regard to table waters is designed to levy approximately a halfpenny on a bottle of lemonade?

The Taoiseach

3/8th of a penny.

Mr. Corish

Is it not two-thirds?

Mr. Dillon

We will call it a halfpenny. I want to remind the Minister for Justice of the occasion to which Deputy Reynolds referred when he came to the electors in Roscommon to reassure them on the eve of a general election that they could dismiss from their minds the thought that a Fianna Fáil Government would levy taxes on the children, on the poor and indeed on the people—that their only concern was to tax furs, jewellery and expensive motor cars. Look at them now, sitting like a rose blooming in the back benches, putting a halfpenny on the glass of lemonade. They have no shame. This I will concede for them: brass they have in abundance. If the Minister would show as much solicitude in respect of the Mafia in this country who can blow up Nelson's Pillar as he does for the glass of lemonade he is concerned to tax, he would be giving better value for the public money he is in receipt of.

Mr. Corry

I wonder where Deputy Dillon wants us to find the money? He has voted against all the Resolutions. At one time he was a ladies' man like Deputy Sweetman and the Leader of their Government, Deputy Costello. They put on a tax on ladies' curling pins.