asked the Minister for Finance the number of occasions in the past five years that the Government had availed itself of the Imposition of Duties Act, 1957, to impose tax increases.
Ceisteanna—Questions . Oral Answers . - Tax Increases .
38.
: Orders imposing tax increases under the 1957 Act were made on nine occasions in the past five years.
Two orders concerned the 2 per cent levy on agricultural products and three dealt with stamp duties. In each of these cases the increases had already been proposed in the budget. Two orders increased excise duties on a number of the main dutiable goods and one imposed a new excise duty on video players. These changes were introduced in advance of the budget in 1982 and 1983 in order to maximise the revenue gain. Very recently an order was made increasing the tax on road fuels. This gave effect to the Government's proposal to raise a further £15 million from this source in 1983 in the event of oil prices falling.
All orders must be confirmed in legislation if the provisions are to be given permanent effect.