Financial Resolutions, 1973-74. - Financial Resolution No. 2: Customs and Excise—Tobacco. – Dáil Éireann (20th Dáil) – Wednesday, 16 May 1973

Financial Resolutions, 1973-74. - Financial Resolution No. 2: Customs and Excise—Tobacco.

Mr. R. Ryan

I move Financial Resolution No. 2:

(1) That subject to paragraphs (2), (3) and (4) of this Resolution, 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 17th day of May, 1973, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Resolution in lieu of the several rates specified in Parts I, II and III of the Second Schedule to the Finance Act, 1969 (No. 21 of 1969).

(2) That the provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in paragraph (1) of this Resolution—

(a) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland", and

(b) as though the descriptions of manufactured tobacco mentioned in Part I of the Schedule to this Resolution were included in the first column of the Second Schedule to that Act after the expression "manufactured tobacco" and the appropriate preferential rates mentioned in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof in lieu of the rate mentioned in the said second column opposite the mention of manufactured tobacco in the said first column.

(3) That—

(a) this paragraph applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown and consigned from the United Kingdom.

(b) the customs duty on tobacco mentioned in paragraph (1) of this Resolution shall, as on and from the 17th day of May, 1973, be charged, levied, and paid on unmanufactured tobacco to which this paragraph applies at the several rates specified in Part II of the Schedule to this Resolution in lieu of the several rates specified in Part I thereof,

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

(4) That—

(a) this paragraph applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (S.I. No. 220 of 1972),

(b) the customs duty on tobacco mentioned in paragraph (1) of this Resolution shall, as on and from the 17th day of May, 1973, be charged, levied and paid on manufactured tobacco to which this paragraph applies at the several rates specified in Part III of the Schedule to this Resolution in lieu of the several rates specified in Part I thereof,

(i) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though the expression "manufactured tobacco" in the first column of the Second Schedule to that Act and did not include manufactured tobacco to which this paragraph applies,

(ii) as though manufactured tobacco to which this paragraph applies, together with the descriptions of such manufactured tobacco in Part III of the Schedule to this Resolution, were mentioned separately in the said first column and the appropriate preferential rates specified in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof, and,

(iii) subject to the last paragraph (beginning with "Goods shall not be deemed") of subsection (1) of the said section 8 being disregarded,

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

(e) the expression "hard pressed tobacco" mentioned in Part III of the Schedule to this Resolution and the next subparagraph of this paragraph has the same meaning as it has in section 17 of the Finance Act, 1940 (No. 14 of 1940),

(f) the expression "other pipe tobacco" mentioned in Part III of the Schedule to this Resolution means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco,

(5) 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 17th day of May, 1973, be charged, levied and paid at the several rates specified in Part IV of the Schedule to this Resolution in lieu of the several rates specified in Part IV of the Second Schedule to the Finance Act, 1969.

(6) That, subject to the provisions of paragraph (7) of this Resolution, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 16th day of May, 1973, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:

(a) so far as the stocks consist of unmanufactured tobacco, £0.627 for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, £0.627 for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.

(7) That the duty provided for by paragraph (6) of this Resolution shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 16th day of May, 1973, fully prepared for sale by retail and that either—

(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or

(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or

(iii) it was at that time in transit from seller to buyer under a contract of sale:

Provided that no tobacco shall be deemed for the purposes of this paragraph to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.

(8) That every licensed manufacturer of tobacco shall not later than the 23rd day of May 1973, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 16th day of May, 1973, in any place in the State other than a bonded warehouse.

(9) That every licensed manufacturer of tobacco shall—

(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of paragraph (8) of this Resolution, and

(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 16th day of May, 1973.

(10) That every licensed manufacturer of tobacco shall, immediately upon making the return required by paragraph (8) of this Resolution or on the 23rd day of May, 1973, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in paragraph (6) of this Resolution on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 16th day of May, 1973, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of November, 1973, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.

(11) That every manufacturer required by paragraph (8) of this Resolution to make such return as is mentioned in that paragraph who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by paragraph (9) of this Resolution to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.

(12) That where drawback is payable in respect of tobacco on which the excise duty provided for in paragraph (6) of this Resolution has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said paragraph (6) as determined by the Revenue Commissioners, be a drawback of excise.

(13) 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.

			£
Unmanufactured:
if stripped or stemmed:
containing 10 per cent or more by weight of moisture	the lb.		5.045
containing less than 10 per cent. by weight of moisture	,,,,		5.245
if unstripped or unstemmed:
containing 10 per cent, or more by weight of moisture	,,,,		5.043
containing less than 10 per cent. by weight of moisture	,,,,		5.243
		Full	Preferential
		£	£
Manufactured:
cigars	the lb.	5.985	5.193
cigarettes	,,,,	5.870	5.097
cavendish or negrohead	,,,,	5.955	5.168
cavendish or negrohead manufactured in bond	,,,,	5.925	5.143
reconstituted or homogenised tobacco containing less than 10 per cent. by more by weight of moisture	,,,,	5.043	5.043
reconstitut ed or homogenised tobacco containing less than 10 per cent. by weight of moisture	,,,,	5.243	5.243
other manufactured tobacco	,,,,	5.855	5.085
snuff containing more than 13 per cent by weight of moisture	,,,,	5.835	5.068
snuff containing 13 per cent. or less by weight of moisture	,,,,	5.955	5.168

PART II.

Customs.

		£
Unmanufactured:
if stripped or stemmed:
containing 10 per cent. or more by weight of moisture	the lb.	5.043
containing less than 10 per cent. by weight of moisture	,,,,	5.243
if unstripped or unstemmed:
containing 10 per cent. or more by weight of moisture	,,,,	5.043
containing less than 10 per cent by weight of moisture	,,,,	5.243

PART III.

Customs.

		Full	Preferential
		£	£
Manufactured:
cigars	the lb.	5.400	5.193
cigarettes	,,,,	5.298	5.097
cavendish or negrohead	,,,,	5.374	5.168
cavendish or negrohead manufactured in bond	,,,,	5.348	5.143
reconstitited or homogenised tobacco containing 10 per cent. or more by weight of moisture	,,,,	5.043	5.043
reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture	the lb.	5.243	5.243
other manufactured tobacco:
hard pressed tobacco	,,,,	4.455	4.254
other pipe tobacco	,,,,	5.129	4.928
other manufactured tobacco	,,,,	5.286	5.085
snuff containing more than 13 per cent. by weight of moisture	,,,,	5.268	5.068
snuff containing 13 per cent. or less by weight of moisture	,,,,	5.374	5.168

PART IV.

Excise.

Unmanufactured:		£
containing 10 per cent. or more by weight of moisture	the lb.	5.043
containing less than 10 per cent. by weight of moisture	,,,,	5.243
Manufactured:
cavendish or negro head manufactured in bond	,,,,	5.143

Mr. Blaney

I shall make just one speech or contribution.

An Leas-Cheann Comhairle

Just one speech; that is what the procedure of the House has been.

Mr. Haughey

On a point of order, are we not in Committee in discussing these resolutions?

An Leas-Cheann Comhairle

The position is that we are, but on Budget Day, as the Deputy is well aware, a Deputy speaks once.

Mr. Haughey

I am not so aware.

An Leas-Cheann Comhairle

That has been the standard procedure.

Mr. Tully

On a point of order, may I ask is it not true that the formal proceedings are dealt with by one spokesman from each side and that that has been the tradition down through the years until it was broken here this evening by Fianna Fáil? Fianna Fáil cannot take it.

(Interruptions.)

Mr. Colley

In regard to practice I think it can be seen from the records that in recent years, at any rate, many Deputies on this side of the House but, in particular, the present Minister for Foreign Affairs spoke many times on each resolution.

An Leas-Cheann Comhairle

Questions are allowed but the procedure has been that a Member usually speaks once. Is Deputy Blaney speaking to the resolution?

Mr. Blaney

I want to assure the Minister for Local Government that there is only one speaker from my side and he need not have any problems about this. I gather from Resolution No. 2 that, in common with a number of other items of increased taxation and with only a very quick and cursory look at the impact of them, all are aimed at the one category of people, the generality of the younger generation who are smoking, drinking and driving cars and having a reasonably good time at an age when they are still able to enjoy it. It may be popular to talk about the damage that cigarette-smoking will do but in fact we are mealy-mouthed about this. It will probably be said at some stage, with some justification, that in addition to raising the further revenue needed to bridge the budget gap and meet its new provisions it is an added advantage to make cigarettes dearer because they are bad for those who buy them.

If the Minister for Finance thinks that way or expresses that view it will be with his tongue in his cheek because the amount of revenue being drawn from smokers is so large that it cannot be compensated for or done without. It is merely adding to what is regarded as a good source of income to put this threepence on the 20 packet of cigarettes, rather than any idea, no matter who may express it, that we are trying to curb this bad habit of smoking. If we are serious about it, we certainly do not want to do it from the financial point of view here. Since it is, I think, being used only as a source of revenue I believe those who are most likely to bear this extra burden should get some consideration. Generally speaking, none of the advantages or increases apply to those who contribute most through this particular tax to the Exchequer. As we move through these resolutions I believe it will be seen that this is but one instalment of a number of items which will add together to have a very substantial impact on that group of people who, admittedly, are making money but who, at the same time, are doing what we often advocate, making money go round—it was round at one time; it is not always round now. If money is earned it is spent and it is not necessarily all wasted even if it is spent on luxuries in that it is providing employment in industry or in services for the community and helps the general economy and the buoyancy of revenue and all that contributes to a pretty virile economy.

We are, I think, not only knocking those who smoke in this budget. The aspect that strikes me in particular is that all these things, and this one especially, will come to rest most heavily on those who, if they cannot spend and sport themselves at this stage of their lives, are unlikely to have the freedom or, indeed, the wish to do it at a later stage in their lives. I do not like this imposition even though those who are health conscious may advocate it, not just as a revenue earner but as something that will improve the health of our people. It is a very substantial increase. Not so many years ago if one old penny or two old pence was imposed on cigarettes, or any other commodity, there would be quite a debate about it. Here the Minister is putting on three new pence, the equivalent of seven old pence. That is a fairly drastic imposition. I do not know whether this will be a flat rate or whether there will be any differentiation, but the increase will represent an increase of between 11 and 12½ per cent. That is a heavy percentage increase. It will hit those who will be hit in every other resolution in this budget. I do not appreciate it at all.

Mr. T.J. Fitzpatrick

(Dublin Central): Will the same rate of duty apply to tipped and untipped cigarettes and will there be additional profit for the manufacturer?

Mr. R. Ryan

The rate will be somewhat different according to the quantity of tobacco in the particular cigarette, but the figure mentioned is that which will apply to the standard, non-tipped cigarette. There are so many varieties it is difficult to list them all on an occasion like this without mentioning brand names and mentioning brand names might be contrary to the principles of the House since it might be regarded as advertising. The lower the tobacco content the less the duty will be. There is no evidence of profit for either the manufacturer or the trader in this. It is purely a tax. I accept what Deputy Blaney said; we are killing two birds with one stone. We are collecting revenue and, at the same time, we are discouraging people from smoking. If people followed my example they would not smoke; but if they did follow it that would cause difficulties for the Revenue. That is something else that would have to be looked at.

Mr. Blaney

I want to know whether there will be a differential in so far as the custom of purchasing the end product is concerned or will it be a flat figure? Fractions will be involved and these fractions will be rounded up and the smoker will pay in round figures.

Mr. R. Ryan

All I can say is that there should be a differential. This may be a matter for supervision by the National Prices Commission to ensure that the cigarette with the lower tobacco content will be marked at a price in excess of that justified.

Mr. Blaney

From the point of view of tobacco content, a fraction of a penny could not be applied in an absolutely fair way.

Mr. R. Ryan

There would have to be marking up and down. It is conceded it would have to vary up and down.

Mr. Colley

What is the estimated yield this year and what will be the yield in a full year?

Mr. R. Ryan

The yield will be £5.0 million. I have not got the figure for a full year at the moment but, if one takes six weeks off the 52, one will get the figure for a full year.

Mr. O'Malley

It is all very well for the Minister to be virtuous and say he does not smoke and, therefore, no one else should. The fact of the matter is most people smoke cigarettes. There are, perhaps, health reasons why they should not. Most people probably smoke 20 cigarettes or more in the day. The increase proposed here is in terms of old pence 7.2d which is far and away the biggest increase ever proposed on cigarettes or anything else. There were outcries in this House when an increase of one penny was imposed. If one takes the average packet at the moment as costing 25p, the cost of that packet will now increase by 12 per cent. Whether we are advised by the Minister, among others, not to smoke for our health's sake, unfortunately the majority will continue to smoke after this monstrous increase is imposed and one is led inescapably to the conclusion that this imposition will have a major effect on the cost of living. It will affect in particular the man who goes out and whose only enjoyment in life is a couple of pints at night and a packet of cigarettes. The man who can least afford it, in other words, will be hardest hit. It will inflate the cost of living for everyone and, in particular, for the less well off because the highest proportion of their income goes on things like cigarettes and beer. This budget has done nothing to reduce the cost of living, about which we heard so much during the election campaign, but it is increasing it in a barefaced fashion. For the Minister to come in here and increase the cost of a packet of cigarettes by 7.2 old pence, and then tell us that it is for the good of our health, makes me believe that he is totally out of touch with the reality of life today.

Mr. Dowling

Value-added tax will increase after 1st September from 5.26 to 6.75. Will we have another increase, therefore, after 1st September or how does he propose to offset the increase in value-added tax?

Mr. C. Murphy

Deputy Dowling has raised an important point. The Minister said he did not want to mention brands and I do not want to go into brands but with 3p on the packet of 20 across the board, the general recommended retail price now will possibly be 22, 23, 25, 29 and 30. These are marginals and, if you take then a standard 29, of course, the margin will go up on the vast majority of brands. Deputy Dowling asked what will happen when value-added tax is increased. Again, it will only be a marginal increase, but quite an increase from 5.26 at the moment to 6.75. This is another marginal. It is also going up and again it will hit at people whom, shall we say, are enjoying the few years between school-leaving and taking on the responsibility of house purchase, et cetera, the 18 to 21 voters.

Mr. Colley

The Minister on a number of occasions today in his budget statement referred to certain items as being the largest, or the first or a record. I do not think he referred to this proposed increase in tobacco duty as being a record, but I have no doubt that it is a record. In the past there has never been in one budget in this House such an increase imposed on tobacco. That is not, perhaps, a very enviable record for the Minister. Because of the size of it, any Deputy would hesitate to support it. There could be circumstances in which one might support an increase, even of that size, but those circumstances do not exist today. I cannot see any justice whatever in asking the taxpayers to pay so much more for cigarettes or tobacco in order to contribute to reducing the rates on office blocks and commercial properties, the owners of which can already set off those rates or claim them by way of relief against their income tax liability. If the Minister can explain to the House why it should be necessary to raise the revenue involved in this resolution for that purpose, and if he can justify it, then he can have our support. Until the Minister does that, he will not have our support in asking the people to pay such a huge increase for the doubtful pleasure of subsidising the rates on office blocks and commercial property.

Dr. FitzGerald

Earlier on Deputy Colley alleged that in this debate it was the practice for people to speak a number of times. I think you, a Leas-Cheann Comhairle, ruled otherwise, although your ruling does not seem to have been adhered to since. Deputy Colley then intervened further to say that I had spoken many times in this debate last year. I went out to check the records.

Mr. Colley

I said "in recent years".

Dr. FitzGerald

I checked for some years back and I find that this is not really the case. I plead guilty to interrupting on a number of occasions last year, as is my disorderly wont when provoked as I was by last year's budget. Although I interrupted on a number of occasions, I spoke only once. Going back to the records, I find that this has been the practice. There were brief interventions by individual Deputies once, and then the resolution was put to the House. I cannot find any trace of repeated interventions, other than a couple of questions being asked of the Minister or occasional interruptions.

An Leas-Cheann Comhairle

The Deputy should keep to the Financial Resolutions. The Chair has already said that the precedent was established that Members speak once and are allowed to ask questions. Every Member of this House is well used to the financial procedures in regard to these resolutions and knows that these resolutions will form the subject of the Finance Bill where they can be teased out and amended if Members so wish. That has been the normal procedure in the budget debate. A Member speaks once and asks questions. These matters can be dealt with later during the debate on the Finance Bill. The Deputies can tease out these matters then and, if necessary, amend them.

Dr. FitzGerald

My concern was that when I came back from checking I discovered that Deputy Colley was intervening to speak a number of times.

Mr. Colley

That is not true. I have spoken once.

Dr. FitzGerald

The Deputy was speaking on this point when I left the House and when I came back into the House he was speaking on it again.

Mr. Colley

On a point of explanation, would the Leas-Cheann Comhairle inform the Minister for Foreign Affairs how many times I have spoken on this resolution?

An Leas-Cheann Comhairle

Deputy Colley was speaking once.

Dr. FitzGerald

I am sorry if I am in error.

Mr. Colley

This is just typical of the wild accusations.

(Interruptions.)

An Leas-Cheann Comhairle

Financial Resolution No. 2, please. Is it agreed?

Mr. Colley

No.

Mr. Dowling

I asked the Minister a question and I would like a reply.

Mr. Tully

As the former Deputy P.J. Burke used to say, the Opposition do not want to give the poor old age pensioners any increase.

Mr. R. Ryan

I am sorry that the proceedings of this House should be held up because Members in the Opposition benches did not listen to the Financial Statement. I said very clearly in that Financial Statement that steps would be taken on 1st September next to ensure that there would be no increase in the price of these commodities, and that the Customs and Excise element would be reduced so that the VAT element would move in, and there would be no increase in price. That is in the Financial Statement. Two hours is a long time to listen to any one speech. If Members would withdraw and read the speech that I made they might find the answers to most of the questions they are raising.

The Committee divided: Tá, 65; Níl, 60.

Tá

Barry, Peter.
Barry, Richard.
Begley, Michael.
Belton, Luke.
Belton, Paddy.
Bermingham, Joseph.
Burke, Dick.
Burke, Joan T.
Burke, Liam.
Byrne, Hugh.
Clinton, Mark A.
Cluskey, Frank.
Coogan, Fintan.
Cooney, Patrick M.
Corish, Brendan.
Cosgrave, Liam.
Costello, Declan.
Coughlan, Stephen.
Creed, Donal.
Crotty, Kieran.
Cruise-O'Brien, Conor.
Desmond, Barry.
Desmond, Eileen.
Dockrell, Maurice.
Donegan, Patrick S.
Donnellan, John.
Dunne, Thomas.
Enright, Thomas.
Esmonde, John G.
Finn, Martin.
FitzGerald, Garret.
Fitzpatrick, Tom (Cavan).
Flanagan, Oliver J.
Gilhawley, Eugene.
Griffin, Brendan.
Harte, Patrick D.
Hegarty, Patrick.
Hogan O'Higgins, Brigid.
Jones, Denis F.
Kavanagh, Liam.
Keating, Justin.
Kelly, John.
Kenny, Henry.
Kyne, Thomas A.
L'Estrange, Gerald.
McDonald, Charles B.
McMahon, Larry.
Malone, Patrick.
Murphy, Michael P.
O'Brien, Fergus.
O'Connell, John.
O'Donnell, Tom.
O'Leary, Michael.
O'Sullivan, John L.
Pattison, Seamus.
Reynolds, Patrick J.
Ryan, John J.
Ryan, Richie.
Spring, Dan.
Staunton, Myles.
Taylor, Frank.
Thornley, David.
Timmins, Godfrey.
Tully, James.
White, James.

Níl

Ahern, Liam.
Allen, Lorcan.
Andrews, David.
Barrett, Sylvester.
Blaney, Neil T.
Brady, Philip A.
Brennan, Joseph.
Breslin, Cormac.
Briscoe, Ben.
Browne, Seán.
Brugha, Ruairí.
Burke, Raphael P.
Callanan, John.
Calleary, Seán.
Carter, Frank.
Colley, George.
Connolly, Gerard.
Crinion, Brendan.
Cronin, Jerry.
Crowley, Flor.
Cunningham, Liam.
de Valera, Vivion.
Dowling, Joe.
Fahey, Jackie.
Farrell, Joseph.
Fitzgerald, Gene.
Fitzpatrick, Tom (Dublin Central).
French, Seán.
Gallagher, Denis.
Geoghegan, John.
Gibbons, Hugh.
Gibbons, James.
Gogan, Richard P.
Haughey, Charles.
Healy, Augustine A.
Herbert, Michael.
Kenneally, William.
Kitt, Michael F.
Lalor, Patrick J.
Lemass, Noel T.
Loughnane, William.
Lynch, Celia.
Lynch, Jack.
McEllistrim, Thomas.
MacSharry, Ray.
Meaney, Tom.
Molloy, Robert.
Moore, Seán.
Murphy, Ciarán.
Nolan, Thomas.
Noonan, Michael.
O'Connor, Timothy.
O'Kennedy, Michael.
O'Malley, Desmond.
Power, Patrick.
Timmons, Eugene.
Tunney, Jim.
Walsh, Seán.
Wilson, John P.
Wyse, Pearse.

Tellers: Tá, Deputies Kelly and B. Desmond; Níl, Deputies Andrews and Browne.

Question declared carried.

Dáil Éireann díospóireacht - Wednesday, 16 May 1973

Financial Resolutions, 1973-74. - Financial Resolution No. 2: Customs and Excise—Tobacco.

Tá

Níl

Dáil Éireann díospóireacht -
Wednesday, 16 May 1973