asked the Minister for Finance if he is aware that turnover tax and wholesale tax are chargeable on gifts sent from Great Britain; when this law came into force; and if in view of the hardship involved he will take steps to amend the law in this regard.
Ceisteanna—Questions. Oral Answers. - Taxes on Gifts.
11.
The Acts which introduced the turnover tax and the wholesale tax provided that, in relation to imports, these taxes were to be applied in the same manner as customs duties. In each case they were so applied from the date of introduction and the same gift concessions on import are allowed as are allowed in the case of customs duties. I can see no reason for altering these arrangements.