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Uimhir 32 de 1977
AN tACHT AIRGEADAIS (DLEACHT MÁIL AR THÁIRGÍ TOBAC), 1977
[An tiontú oifigiúil]
Léiriú.
I.R. Uimh. 220 de 1972.
1.—(1) San Acht seo—
ciallaíonn “cavendish nó negrohead” tobac píopa milsithe;
ciallaíonn “todóga” todóga den chineál atá nó, dá mba thodóga iad a allmhairíodh, a bheadh, aicmithe ag cód-uimhir tharaife 2402-022 den Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 200) (Dleachtanna Custam agus Máil agus Foirm na Taraife), 1972;
ciallaíonn “tobac cruafháiscthe” táirgí tobac den sórt ar a dtugtar tobac cruafháiscthe de ghnáth agus folaíonn sé pluga, cornóg, casnóg, cuailleog agus barra tobac ach ní fholaíonn sé tobac pluga gearrtha, calóga tobac ná meascán tobac ná cavendish ná negrohead;
ciallaíonn “ábhair” tobac i bhfoirm ar bith agus aon substaint eile a úsáidtear le cur i dtáirgí tobac;
ciallaíonn “tobac píopa eile” tobac a bheartaítear de ghnáth a úsáid i bpíopaí agus nach tobac cruafháiscthe ná cavendish ná negrohead;
ciallaíonn “tobac athdhéanta nó aonghnéithithe” tobac (bíodh cúláil leis nó ná bíodh) a dhéantar trí dheannach tobac nó tobac míndealaithe ó dhuilleoga tobac nó ó iarmhar tobac a chomhdhlúthú agus a dhéantar suas de ghnáth ina leatháin dronuilleacha nó ina stiallacha;
ciallaíonn “snaois” tobac ina phúdar nó ina ghrán agus é ullmhaithe go speisialta lena ghlacadh mar shnaois agus ní chun a chaite ina dheatach, ach ní fholaíonn sé dramhshnaois;
ciallaíonn “táirgí tobac” aon táirge a shonraítear sa Chéad Sceideal a ghabhann leis an Acht seo ar as tobac go hiomlán nó go páirteach a monaraíodh é.
(2) Measfar, chun críocha an Achta seo, táirge a bheith monaraithe nuair a ghlacann sé, i dtuairim na gCoimisinéirí Ioncaim, gné bhunúsach táirge tobac a shonraítear sa Chéad Sceideal a ghabhann leis an Acht seo.
(3) Déileálfar, chun críocha na dleachta a fhorchuirtear leis an Acht seo, le haon toitín is mó ná 9 gceintiméadar ar fhad, gan aon scagaire ná béalóg a áireamh, ionann is dá mba thoitín ar leith gach 9 gceintiméadar nó gach cuid de 9 gceintiméadar dá fhad.
Dleacht máil ar tháirgí tobac.
2.—I dteannta aon dleachta eile is inmhuirearaithe, muirearófar, toibheofar agus íocfar—
(a) ar tháirgí tobac a mhonarófar sa Stát, nó a allmhaireofar isteach sa Stát, an 1ú lá d'Eanáir, 1978, nó dá éis, agus
(b) ar tháirgí tobac ar féidir leis na Coimisinéirí Ioncaim maidir leis an tobac iontu an dleacht máil dá dtagraítear in alt 6 den Acht seo a mhaitheamh nó a aisíoc faoin alt sin.
dleacht máil de réir cibé rátaí a shonrófar ó am go ham le hAcht ón Oireachtas nó faoi alt 1 den Acht d'Fhorchur Dleacht, 1957.
Aisíoc, íoc a mhaitheamh agus íoc a chur siar.
3.—(1) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is oiriúnach leo a fhorchur a bheith comhlíonta, an dleacht a aisíoc nó a mhaitheamh a fhorchuirtear le halt 2 den Acht seo ar tháirgí tobac a suífear chun a sástachta—
(a) go ndearnadh iad a onnmhairiú mar mharsantas nó a loingsiú le húsáid mar stóras,
(b) go ndearnadh neamh-inúsáidte iad mar tháirgí tobac roimh an gcéim ina ndéanfaí iad a stórasú de réir alt 4 den Acht seo,
(c) gur seachadadh iad as stóras arna cheadú faoi alt 4 den Acht seo lena n-athmhonarú nó lena ndíothú,
(d) go ndearnadh iad a sheachadadh chun úsáide baile agus a chur ar ais dá éis sin, i ngnáthchúrsa gnó, i stóras arna cheadú faoi alt 4 den Acht seo, nó
(e) gur úsáideadh iad go heisiatach chun críocha turgnaimh, rialaithe cáilíochta nó taighde.
(2) Ní mó méid aon dleachta a aisíocfar faoi fho-alt (1) (d) den alt seo ar tháirgí tobac a chuirfear ar ais i stóras ná méid na dleachta ab inmhuirearaithe faoi alt 2 den Acht seo ar na táirgí tobac sin tráth a gcurtha ar ais sa stóras.
(3) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is oiriúnach leo a fhorchur chun íoc na dleachta a áirithiú a bheith comhlíonta, cead a thabhairt íoc na dleachta a fhorchuirtear le halt 2 den Acht seo a chur siar—
(a) i gcás an dleacht a mhuirearú lá i mí na Nollag seachas an lá arb é an lá deiridh den sórt sin é ach nach Satharn ná Domhnach, maidir le leath (arna chinneadh ag na Coimisinéirí Ioncaim) na dleachta, go dtí lá nach déanaí ná an lá deiridh den mhí sin agus, maidir leis an gcuid eile den dleacht, go dtí lá nach déanaí ná an lá deiridh de mhí Eanáir dar gcionn, agus
(b) in aon chás eile, go dtí lá nach déanaí ná an lá deiridh den mhí díreach i ndiaidh na míosa a mhuirearófar an dleacht.
Táirgí tobac a stórasú gan dleacht a íoc.
4.—(1) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is oiriúnach leo a fhorchur a bheith comhlíonta, cead a thabhairt aon earraí is inchurtha faoin dleacht a fhorchuirtear le halt 2 den Acht seo a stórasú, gan an dleacht a íoc, i stóras a bheidh ceadaithe acu chun na críche sin.
(2) Na forálacha de na hAchtanna Custam a bhaineann le stórais agus earraí stórasaithe agus lena dtaisceadh agus lena stórasú iontu agus a n-aistriú isteach iontu nó amach astu bainfidh siad, modhnaithe mar is gá, le stórais a cheadófar faoin alt seo agus le hearraí a cheadófar faoin alt seo a stórasú sna stórais sin ionann is dá mba stórais agus earraí stórasaithe de réir brí na bhforálacha sin na stórais agus na hearraí stórasaithe sin.
Cuntas ar ábhair a bheidh faighte ag monaróirí.
5.—Féadfaidh na Coimisinéirí Ioncaim a cheangal ar mhonaróir táirgí tobac cuntas chun a sástachta a thabhairt dóibh sna hábhair go léir a fuair sé agus, i gcás ábhair nach mbeidh cuntas tugtha iontu, féadfaidh siad a cheangal air an dleacht a fhorchuirtear le halt 2 den Acht seo a íoc de réir an ráta nó na rátaí iomchuí ar na cainníochtaí sin de tháirgí tobac den sórt sin is dóigh leo ba réasúnach a cheapadh a mhonarófaí as na hábhair sin :
Ar choinníoll, áfach, go bhféadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is oiriúnach leo a fhorchur a bheith comhlíonta, an dleacht ab iníoctha, mura mbeadh an coinníoll seo, de bhua an ailt seo, a tharscaoileadh i ndáil le hábhair a suífear chun a sástachta gur díothaíodh iad nó gur diúscraíodh ar shlí eile iad ar dhóigh a bhí ceadaithe acu.
Dleacht áirithe is iníoctha roimh 1 Eanáir, 1978, a mhaitheamh.
I.R. Uimh. 307 de 1975.
6.—(1) Baineann an t-alt seo le stoic tobac, lena n-áirítear tobac i dtáirgí tobac nó i dtáirgí tobac páirtmhonaraithe, de gach cineál (seachas snaois) a suífear chun sástacht na gCoimisinéirí Ioncaim go raibh siad ina luí nó stóráilte nó ar coimeád ar uair an mheán oíche an 31ú lá de Nollaig, 1977, in áitreabh a cheanglaítear a thaifeadadh faoi alt 10 den Acht seo nó i stóras arna cheadú faoi alt 4 den Acht seo agus, i gcás tobac monaraithe nó páirtmhonaraithe seachas tobac athdhéanta nó aonghnéithithe, gur toradh iad ar oibríocht a rinne an monaróir ar ina áitreabh nó ina stóras atá na stoic sin ina luí nó stóráilte nó ar coimeád.
(2) I gcás a suífear chun sástacht na gCoimisinéirí Ioncaim go ndearnadh an dleacht máil a fhorchuirtear le mír 10 den Ordú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975, a mhuirearú roimh an 1ú lá d'Eanáir, 1978, maidir le stoic tobac, lena n-áirítear tobac i dtáirgí tobac nó i dtáirgí tobac páirtmhonaraithe, lena mbaineann an t-alt seo, féadfaidh siad, faoi réir fo-alt (3) den alt seo agus cibé coinníollacha is oiriúnach leo a fhorchur a bheith comhlíonta, an dleacht sin a mhaitheamh nó a aisíoc.
(3) Féadfaidh monaróir tobac, tráth nach déanaí ná an 7ú lá d'Eanáir, 1978, tuairisceán a thabhairt do na Coimisinéirí Ioncaim i bhfoirm a bheidh ceadaithe acu ag tabhairt cibé faisnéis a iarrfaidh siad san fhoirm sin i ndáil le meáchain agus ceana fliuchrais na stoc tobac, lena n-áirítear tobac i dtáirgí tobac nó i dtáirgí tobac páirtmhonaraithe, lena mbaineann an t-alt seo, agus ag éileamh go n-aisíocfar nó go maithfear an dleacht máil dá dtagraítear i bhfo-alt (2) den alt seo agus a muirearaíodh i ndáil leis na stoic sin roimh an 1ú lá d'Eanáir, 1978.
(4) Déanfaidh monaróir tobac—
(a) na leabhair thrádála agus na cuntais agus na doiciméid go léir is leis an monaróir sin nó a bheidh ina sheilbh agus a mheasfaidh aon oifigeach custam agus máil gur gá iad chun tuairisceán a fhíorú a tugadh nó a bheidh le tabhairt faoi fhorálacha an ailt seo a thabhairt ar aird don oifigeach sin má iarrann sé air iad,
(b) cibé cúnamh réasúnach a thabhairt don oifigeach sin a iarrfaidh an t-oifigeach air agus é ag tógáil cuntais ar na stoic tobac lena mbaineann an tuairisceán.
(5) Gach monaróir tobac a thabharfaidh tuairisceán faoin alt seo atá bréagach nó míthreorach in aon phonc ábhartha, nó a mhainneoidh nó a dhiúltóidh déanamh de réir iarratais faoin alt seo, beidh sé ciontach i gcion faoi na reachtanna a bhaineann le dleachtanna máil agus ar é a chiontú dlífear pionós máil £500 a chur air, agus dlífear na stoic tobac go léir, lena n-áirítear tobac i dtáirgí tobac nó i dtáirgí tobac páirtmhonaraithe, ar ina leith a rinneadh an cion sin a fhorghéilleadh.
Praghsanna miondíola táirgí tobac a fhionnadh.
7.—(1) Faoi réir fho-alt (2) den alt seo, i gcás coibhneas a bheith idir ráta den dleacht a fhorchuirtear le halt 2 den Acht seo agus an praghas ar a ndéantar táirge tobac a mhiondíol, glacfar, chun críocha an Achta seo, gurb é an praghas sin an praghas ar a miondíoltar an táirge agus aon phacáistiú agus aon airceadal nó airíocht a ghabhann leis an táirge.
(2) Glacfar, chun críocha an Achta seo, gurb é an praghas ar a miondíoltar toitíní—
(a) i gcás toitíní a bhfuil a bpraghsanna uasta socraithe faoi na hAchtanna Praghsanna, 1958 go 1972, na praghsanna uasta a bheidh socraithe amhlaidh tráth na dleachta a mhuirearú,
(b) i gcás aon toitíní eile, an praghas, a bheidh dearbhaithe de thuras na huaire i scríbhinn do na Coimisinéirí Ioncaim ag monaróir nó allmhaireoir na dtoitíní tráth na dleachta a fhorchuirtear leis an Acht seo a mhuirearú ar na toitíní, ar a molfaidh sé na toitíní sin a mhiondíol nuair a dhíoltar iad i bpaicéid 20 toitín :
Ar choinníoll, áfach, i gcás toitíní lena mbaineann mír (b) den fho-alt seo ach nach mbeidh praghas dearbhaithe i ndáil leo de thuras na huaire mar a shonraítear sa mhír sin (b) nó go mbeidh praghas dearbhaithe amhlaidh ar praghas é, i dtuairim na gCoimisinéirí Ioncaim, is 1ú de mhéid neamhréasúnach mór ná an praghas ar a ndéantar toitíní dá samhail agus dá gcáilíocht a dhíol tráth na dleachta a fhorchuirtear leis an Acht seo a mhuirearú ar na toitíní, go bhféadfaidh na Coimisinéirí Ioncaim praghas a chinneadh chun críocha an Achta seo agus glacfar, chun críocha an Achta seo, gurb é an praghas a bheidh cinnte amhlaidh de thuras na huaire an praghas ar a miondíoltar iad.
(3) (a) Ní mholfaidh monaróir ná allmhaireoir táirgí tobac, go sainráite ná go hinchiallaithe, go ndéanfar toitíní a bhfuil a bpraghas dearbhaithe, gan a bheith cinnte, de thuras na huaire faoi fho-alt (2) den alt seo, a mhiondíol ar phraghas is mó ná an praghas atá dearbhaithe amhlaidh.
(b) Ní mholfaidh monaróir ná allmhaireoir táirgí tobac, go sainráite ná go hinchiallaithe, go ndéanfar toitíní a bhfuil a bpraghas cinnte de thuras na huaire faoi fho-alt (2) den alt seo a mhiondíol ar phraghas is mó ná an praghas atá cinnte amhlaidh.
Rialacháin.
8.—(1) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun lánéifeacht a thabhairt d'fhorálacha an Achta seo.
(2) Féadfaidh rialacháin faoin alt seo, go háirithe, ach gan dochar do ghinearáltacht fho-alt (1) den alt seo—
(a) allmhairiú, táirgeadh, cóireáil agus stórasú ábhar agus táirgí tobac, agus a n-aistriú as stóras, a rialú,
(b) modh muirearaithe, urraithe agus bailithe na ndleachtanna a fhorchuirtear leis an Acht seo a fhorordú,
(c) socrú a dhéanamh i ndáil le foirm, deonú, ré agus cúlghairm ceadúnas faoi alt 10 den Acht seo, agus maidir leis na Coimisinéirí Ioncaim do chur coinníollacha sa cheadúnas,
(d) foráil a bheith iontu maidir leis an modh a dtaifeadfar áitreabh leis an oifigeach Custam agus Máil cuí faoi alt 10 den Acht seo,
(e) a cheangal ar mhonaróir táirgí tobac agus ar dhuine a allmhairíonn ábhair nó táirgí tobac go gcoimeádfaidh sé, ar mhodh sonraithe, agus go mbuanchoimeádfaidh sé go ceann tréimhse sonraithe, cibé cuntais agus taifid i ndáil le hábhair agus táirgí tobac, a bheidh sonraithe, a cheannach, a fháil, a dhíol, a dhiúscairt nó a mhonarú aige agus go gcoimeádfaidh sé go ceann tréimhse sonraithe aon leabhair nó doiciméid eile i ndáil le haon cheann de na nithe réamhráite agus go gceadóidh sé d'oifigeach do na Coimisinéirí Ioncaim na cuntais agus na taifid sin a iniúchadh agus cóipeanna a dhéanamh díobh agus d'aon leabhair nó doiciméid eile a bheidh á gcoimeád aige i ndáil le haon cheann de na nithe réamhráite,
(f) foráil a bheith iontu maidir leis na Coimisinéirí Ioncaim do cheadú áitreabh a úsáidfear chun ábhair nó táirgí tobac a fháil, a stóráil, a mhonarú nó a sheachadadh agus maidir leis an áititheoir do chomhlíonadh, i leith an áitribh, cibé coinníollacha a shonróidh oifigeach do na Coimisinéirí Ioncaim i scríbhinn,
(g) a cheangal ar mhonaróir táirgí tobac tuairisceáin a thabhairt i ndáil le cibé nithe a bheidh sonraithe, cibé tráthanna agus i cibé foirm a bheidh sonraithe,
(h) i gcás a mbeidh coibhneas idir ráta den dleacht a fhorchuirtear le halt 2 den Acht seo agus an praghas ar a miondíoltar táirge tobac, a cheangal ar mhonaróirí agus allmhaireoirí táirgí tobac cibé faisnéis a thabhairt i ndáil leis an bpraghas sin, agus i ndáil le hathruithe agus le hathruithe beartaithe ar an bpraghas sin, lena n-áirítear iarratais go ndéanfaí orduithe ag déanamh forála le haghaidh méaduithe, agus fógra a thabhairt i dtaobh méaduithe, ar an bpraghas sin faoi na hAchtanna Praghsanna, 1958 go 1972, a dhéanfaidh oifigeach do na Coimisinéirí Ioncaim a shonrú i scríbhinn.
(3) Déanfar rialacháin faoin alt seo a leagan faoi bhráid Dháil Éireann a luaithe is féidir tar éis a ndéanta agus, má dhéanann Dáil Éireann laistigh den 21 lá a shuífidh Dáil Éireann tar éis na rialacháin a leagan faoina bráid rún a rith ag neamhniú na rialachán, beidh na rialacháin ar neamhní dar réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoi na rialacháin.
Feidhm achtachán.
9.—(1) Beidh ag forálacha na nAchtanna Custam agus ag na forálacha d'aon ionstraim i ndáil le dleachtanna custam a rinneadh faoi reacht, feidhm, modhnaithe mar is gá, i ndáil leis an dleacht a fhorchuirtear le halt 2 den Acht seo ar tháirgí tobac a allmhairítear isteach sa Stát mar atá feidhm acu i ndáil le dleachtanna custam.
(2) Beidh ag na forálacha de na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin agus ag forálacha aon ionstraime i ndáil le dleachtanna máil a rinneadh faoi reacht, feidhm, modhnaithe mar is gá, i ndáil leis an dleacht a fhorchuirtear le halt 2 den Acht seo ar tháirgí tobac a mhonaraítear sa Stát mar atá feidhm acu maidir le dleachtanna máil.
Ceadúnas monaróra táirgí tobac.
10.—(1) (a) Muirearófar, toibheofar agus íocfar, an 1ú lá d'Eanáir, 1978, agus ón lá sin amach, dleacht máil £5 ar cheadúnas (dá ngairfear “ceadúnas monaróra táirgí tobac”) a dheonóidh na Coimisinéirí Ioncaim agus a údaróidh don duine a bheidh ainmnithe ann táirgí tobac a mhonarú.
(b) Déanfaidh gach duine a mhonaraíonn táirgí tobac ceadúnas faoin bhfo-alt seo a bhaint amach gach bliain.
(2) Ní mhonaróidh duine táirgí tobac mura sealbhóir é ar cheadúnas monaróra táirgí tobac ag a bhfuil feidhm de thuras na huaire agus mura mbeidh an t-áitreabh lena mbaineann an ceadúnas taifeadta aige faoi fho-alt (3) den alt seo.
(3) Déanfaidh monaróir táirgí tobac gach áitreabh a bheartaíonn sé a úsáid ag seoladh a ghnó mar mhonaróir den sórt sin a thaifeadadh go cuí leis an oifigeach Custam agus Máil cuí de réir forálacha rialacháin faoi alt 8 den Acht seo.
(4) Féadfaidh oifigeach Custam agus Máil dul isteach gach tráth réasúnach in áitreabh a gcreidfidh an t-oifigeach le réasún go bhfuil táirgí tobac á monarú ann agus féadfaidh sé, san áitreabh sin, cibé cuardach agus imscrúdú a dhéanamh agus cibé samplaí a thógáil d'ábhair, de tháirgí tobac agus de tháirgí tobac páirtmhonaraithe is cuí leis an oifigeach, agus féadfaidh sé aon leabhair nó doiciméid eile a gheofar ann agus a gcreidfidh an t-oifigeach le réasún go mbaineann siad le monarú táirgí tobac a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(5) Aon duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil agus é ag feidhmiú aon chumhachta a thugtar dó leis an alt seo, beidh sé ciontach i gcion agus ar é a chiontú dlífear pionós máil £500 a chur air.
Cionta.
11.—Duine a sháróidh nó nach gcomhlíonfaidh aon cheann d'fhorálacha an Achta seo (seachas alt 6) nó d'fhorálacha rialacháin faoi alt 8 den Acht seo beidh sé, gan dochar d'aon phionós eile a dhlífear a chur air, ciontach i gcion agus dlífear ar é a chiontú pionós, faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh), £500 a chur air, agus dlífear aon airceadail a ndearnadh an cion ina leith a fhorghéilleadh.
Aisghairm cúlghairm agus leasú.
12.—(1) Déantar leis seo gach achtachán a luaitear sa dara colún de Chuid I den Dara Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear sa triú colún den Chuid sin.
(2) Déantar leis seo an tOrdú a luaitear sa dara colún de Chuid II den Dara Sceideal a ghabhann leis an Acht seo a chúlghairm a mhéid a shonraítear sa triú colún den Chuid sin.
(3) Déantar leis seo an tOrdú a luaitear sa dara colún de Chuid III den Dara Sceideal a ghabhann leis an Acht seo a leasú a mhéid a shonráítear sa triú colún den Chuid sin.
(4) Tiocfaidh an t-alt seo í ngníomh an 1ú lá d'Eanáir, 1978.
Cúram agus bainistí dleachtanna.
13.—Déantar leis seo na dleachtanna máil a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal agus forléiriú.
14.—(1) Féadfar an tAcht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, a ghairm den Acht seo.
(2) Déanfar an tAcht seo, a mhéid a bhaineann sé leis an dleacht máil a fhorchuirtear le halt 2 den Acht seo ar tháirgí tobac a allmhairítear isteach sa Stát, a fhorléiriú i dteannta na nAchtanna Custam agus, a mhéid a bhaineann sé leis an dleacht máil a fhorchuirtear leis an alt sin 2 ar tháirgí tobac a mhonaraítear sa Stát agus leis an dleacht máil a fhorchuirtear le halt 10 den Acht seo, a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na dleachtanna sin.
AN CHEAD SCEIDEAL
Táirgí Tobac
Toitíní |
Todóga |
Cavendish nó negrohead |
Tobac cruafháiscthe |
Tobac píopa eile |
Tobac eile chun a chaite ina dheatach nó a choganta |
AN DARA SCEIDEAL
Cuid I
Achtacháin a Aisghairtear
Bliain agus Caibidil nó Bliain agus Uimhir | Gearrtheideal | Méid na hAisghairme |
1825, c. 81 | Excise Licences Act, 1825. | An méid d'ailt 2 agus 26 a bhaineann le monaróirí tobac agus snaoise. |
1840, c. 18 | Tobacco Act, 1840. | An tAcht go léir. |
1842, c. 93 | Tobacco Act, 1842. | An tAcht go léir. |
1863, c. 7 | Manufactured Tobacco Act, 1863. | An tAcht go léir. |
1867, c. 90 | Revenue Act, 1867. | Ailt 10 agus 19. |
1876, c. 36 | Customs Consolidation Act, 1876. | In alt 42, na focail ó “Extracts, essences” go dtí “exportation only”, na focail “Snuff work. Tobacco stalks whether manufactured or not. Tobacco stalk flour”, na focail ó “Tobacco, cigars, cigarillos or cigarettes, and snuff” go dtí “weighing not less than eighty pounds gross weight or such less weight as the Commissioners of Customs and Excise (subject to such conditions, if any, as they think fit to impose) may permit” agus na focail ó “Tobacco sweetened” go dtí “Act relating to the Customs” agus ailt 94 agus 108 agus an méid d'alt 179 a bhaineann le snaois, gasa tobac, plúr gasa tobac agus obair snaoise. |
1878, c. 15 | Customs and Inland Revenue Act, 1878. | Ailt 3 agus 25. |
1879, c. 21 | Customs and Inland Revenue Act, 1879. | Alt 27. |
1887, c. 15 | Customs and Inland Revenue Act, 1887. | Alt 4. |
1889, c. 42 | Revenue Act, 1889. | Alt 1. |
1896, c. 28 | Finance Act, 1896. | Ailt 5 agus 6. |
1897, c. 24 | Finance Act, 1897. | Alt 3. |
1900, c. 35 | Oil in Tobacco Act, 1900. | An tAcht go léir. |
1904, c. 7 | Finance Act, 1904. | An Sceideal. |
1906, c. 8 | Finance Act, 1906. | Fo-ailt (3) agus (4) d'alt 2. |
1906, c. 20 | Revenue Act, 1906. | Alt 6. |
1909, c. 43 | Revenue Act, 1909. | Alt 5. |
Alt 17. | ||
Ailt 55, 56 agus 62. | ||
Alt 17. | ||
Fo-ailt (4) agus (5) d'alt 11. | ||
Alt 17 |
CUID II
Forálacha Ordaithe a Chúlghairtear
Uimhir agus Bliain na hIonstraime Reachtúla | Teideal | Méid na Cúlghairme |
I.R. Uimh. 307 de 1975 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975. | Fomhíreanna (2) agus (3) de mhír 10 agus an Ceathrú Sceideal. |
CUID III
Ordú a Leasú
Uimhir agus Bliain na hIonstraime Reachtúla | Teideal | Méid an Leasaithe |
I.R. Uimh. 307 de 1975. | An tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975. | I bhfomhír (4) de mhír 10 cuirfear “agus a d'úsáid sé ag monarú táirgí tobac a ndlitear dleacht máil a chur orthu” in ionad “ar íocadh an dleacht máil air a fhorchuirtear leis an mír seo”. |
Na hAchtanna dá dTagraítear | |
Na hAchtanna Custam | |
Excise Licences Act, 1825 | 1825, c. 81. |
Na hAchtanna Praghsanna, 1958 go 1972 | |
Na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin | |
Number 32 of 1977
FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977
ARRANGEMENT OF SECTIONS
Section | |
Number 32 of 1977
FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977
Interpretation.
1.—(1) In this Act—
“cavendish or negrohead” means sweetened pipe tobacco;
“cigars” means cigars of the kind that are or that, if imported, would be classified at tariff code number 2402-022 of the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972;
“hard pressed tobacco” means tobacco products of the kind commonly known as hard pressed and includes plug, roll, twist, coil and bar tobaccos but does not include cut plug tobacco, tobacco flakes or tobacco mixtures or cavendish or negrohead;
“materials” means tobacco in any form and any other substance to be used for incorporation in tobacco products;
“other pipe tobacco” means tobacco normally intended to be used in pipes, not being hard pressed tobacco or cavendish or negrohead;
“reconstituted or homogenised tobacco” means tobacco (whether or not on a backing) that is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip;
“snuff” means tobacco in powder or grain form specially prepared to be taken as snuff but not to be smoked, but does not include offal snuff;
“tobacco product” means any product specified in the First Schedule to this Act manufactured wholly or partly from tobacco.
(2) A product shall be deemed, for the purposes of this Act, to be manufactured when, in the opinion of the Revenue Commissioners, it has taken on the essential character of a tobacco product specified in the First Schedule to this Act.
(3) Any cigarette which is greater than 9 centimetres in length excluding any filter or mouthpiece shall, for the purposes of the duty imposed by this Act, be treated as if each 9 centimetres or part thereof, of its length were a separate cigarette.
Duty of excise on tobacco products.
2.—In addition to any other duty which may be chargeable, there shall be charged, levied and paid on—
(a) tobacco products that are manufactured in the State, or imported into the State, on or after the 1st day of January, 1978, and
(b) tobacco products in respect of the tobacco in which the duty of excise referred to in section 6 of this Act may be remitted or repaid under that section by the Revenue Commissioners,
a duty of excise at such rates as may be specified from time to time by Act of the Oireachtas or under section 1 of the Imposition of Duties Act, 1957.
Repayment, remission and deferment of payment.
3.—(1) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay or remit the duty imposed by section 2 of this Act on tobacco products that are shown to their satisfaction—
(a) to have been exported as merchandise or shipped for use as stores,
(b) to have been rendered unusable as tobacco products prior to the stage at which they would be warehoused in accordance with section 4 of this Act,
(c) to have been delivered from a warehouse approved of under section 4 of this Act for remanufacture or destruction,
(d) to have been delivered for home use and subsequently returned, in the ordinary course of business, to a warehouse approved of under section 4 of this Act, or
(e) to have been used solely for experimental, quality control or research purposes.
(2) The amount of any repayment of duty under subsection (1) (d) of this section on tobacco products returned to a warehouse shall not exceed the amount of the duty which would be chargeable under section 2 of this Act on the said tobacco products at the time they are returned to the warehouse.
(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by section 2 of this Act to be deferred—
(a) in case the duty is charged on a day in the month of December other than the day that is the last such day but is not a Saturday or a Sunday, as to one-half (determined by the Revenue Commissioners) of the duty, to a day not later than the last day of that month and, as to the remainder of the duty, to a day not later than the last day of the next following month of January, and
(b) in any other case, to a day not later than the last day of the month immediately following that in which the duty is charged.
Warehousing of tobacco products without payment of duty.
4.—(1) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow any goods liable to the duty imposed by section 2 of this Act to be warehoused without payment of the duty in a warehouse approved of by them for that purpose.
(2) The provisions of the Customs Acts relating to warehouses and warehoused goods and their deposit and storage therein and removal thereto or therefrom shall, with any necessary modifications, apply to warehouses approved of under this section and to goods allowed to be warehoused in such warehouses as if the said warehouses and warehoused goods were warehouses and warehoused goods within the meaning of the said provisions
Account of materials received by manufacturers.
5.—The Revenue Commissioners may require a manufacturer of tobacco products to account to them to their satisfaction for all the materials received by him and, in the case of materials not so accounted for, they may require him to pay at the appropriate rate or rates the duty imposed by section 2 of this Act on such quantities of such tobacco products as, in their opinion, might reasonably be expected to be manufactured from those materials:
Provided, however, that the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, waive, in relation to materials shown to their satisfaction to have been destroyed or otherwise disposed of in a manner approved of by them, the duty which, but for this proviso, would be payable by virtue of this section.
Remission of certain duty payable before 1st January, 1978.
6.—(1) This section applies to stocks of tobacco, including tobacco in tobacco products or partially manufactured tobacco products, of all descriptions (other than snuff) which are shown to the satisfaction of the Revenue Commissioners to lie or be stored or kept at midnight on the 31st day of December, 1977, in premises required to be entered under section 10 of this Act or in a warehouse approved of under section 4 of this Act and, in the case of manufactured or partially manufactured tobacco other than reconstituted or homogenised tobacco, to be the product of an operation carried out by the manufacturer in whose premises or warehouse the said stocks lie or are stored or kept.
(2) Where it is shown to the satisfaction of the Revenue Commissioners that the duty of excise imposed by paragraph 10 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, has been charged before the 1st day of January, 1978, in respect of stocks of tobacco, including tobacco in tobacco products or partially manufactured tobacco products, to which this section applies, they may, subject to compliance with subsection (3) of this section and with such conditions as they may think fit to impose, remit or repay the said duty.
(3) A manufacturer of tobacco may, not later than the 7th day of January, 1978, make a return to the Revenue Commissioners in a form approved of by them giving such information as they may thereby require in relation to the weights and moisture contents of stocks of tobacco, including tobacco in tobacco products, or partially manufactured tobacco products, to which this section applies, and claiming repayment or remission of the duty of excise referred to in subsection (2) of this section and charged in respect of the said stocks before the 1st day of January, 1978.
(4) A manufacturer of tobacco shall—
(a) produce to any officer of Customs and Excise, if so requested by him, the trade books and all accounts and documents belonging to or in the possession of such manufacturer that the officer considers to be necessary for the purpose of verifying a return made or to be made under the provisions of this section,
(b) render to such officer such reasonable assistance as may be requested of him by the officer in the taking of an account of the stocks of tobacco to which the return relates.
(5) Every manufacturer of tobacco who makes a return under this section which is false or misleading in any material respect, or fails or refuses to comply with a request under this section, shall be guilty of an offence under the statutes relating to the duties of excise and shall be liable on conviction to an excise penalty of £500, and all stocks of tobacco, including tobacco in tobacco products or partially manufactured tobacco products, in relation to which such offence was committed shall be liable to forfeiture.
Ascertainment of retail prices of tobacco products.
7.—(1) Subject to subsection (2) of this section, where a rate of the duty imposed by section 2 of this Act is related to the price at which a tobacco product is sold by retail, the said price shall be taken, for the purposes of this Act, to be the price at which the product and any packaging and any article or token, accompanying the product, are sold by retail.
(2) The price at which cigarettes are sold by retail shall, for the purposes of this Act, be taken to be—
(a) in the case of cigarettes the maximum prices of which are fixed under the Prices Acts, 1958 to 1972, the maximum prices standing so fixed at the time the duty is charged,
(b) in the case of any other cigarettes, the price, standing declared for the time being in writing to the Revenue Commissioners by the manufacturer or importer thereof at the time the duty imposed by this Act is being charged on the cigarettes, at which he will recommend that those cigarettes be sold by retail when they are being sold in packets containing 20 cigarettes:
Provided, however, that in the case of cigarettes to which paragraph (b) of this subsection relates but in relation to which a price does not stand declared for the time being in the manner specified in the said paragraph (b) or a price so stands that is, in the opinion of the Revenue Commissioners, lower by an unreasonably large amount than the price at which cigarettes of a similar type and character are being sold at the time the duty imposed by this Act is being charged on the cigarettes, the Revenue Commissioners may determine a price for the purposes of this Act and the price at which they are sold by retail shall be taken, for the purposes of this Act, to be such price as stands so determined for the time being.
(3) (a) A manufacturer or importer of tobacco products shall not recommend, expressly or by implication, that cigarettes the price of which stands declared, but not determined, for the time being under subsection (2) of this section be sold by retail at a price higher than that so standing.
(b) A manufacturer or importer of tobacco products shall not recommend, expressly or by implication, that cigarettes the price of which stands determined for the time being under subsection (2) of this section be sold by retail at a price higher than that so standing.
Regulations.
8.—(1) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this Act.
(2) In particular, but without prejudice to the generality of subsection (1) of this section, regulations under this section may—
(a) govern the importation, production, treatment, storage and removal from storage of materials and tobacco products,
(b) prescribe the method of charging, securing and collecting the duties imposed by this Act,
(c) make provision in relation to the form, grant, duration and revocation of licences under section 10 of this Act, and the inclusion by the Revenue Commissioners of conditions in the licence,
(d) provide for the method of entry with the proper officer of Customs and Excise of premises under section 10 of this Act,
(e) require a manufacturer of tobacco products and a person who imports materials or tobacco products to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the purchase, receipt, sale, disposal or manufacture by him of materials and tobacco products as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of the Revenue Commissioners to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,
(f) provide for the approval by the Revenue Commissioners of premises to be used for the receipt, storage, manufacture or delivery of materials or tobacco products and for compliance, as respects the premises, by the occupier with such conditions as may be specified in writing by an officer of the Revenue Commissioners,
(g) require a manufacturer of tobacco products to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified,
(h) where a rate of the duty imposed by section 2 of this Act is related to the price at which a tobacco product is sold by retail, require manufacturers and importers of tobacco products to supply such information relating to the said price, and changes and proposed changes in that price, including applications for the making of orders providing for, and notifications of, increases of such price under the Prices Acts, 1958 to 1972, as may be specified in writing by an officer of the Revenue Commissioners.
(3) Regulations under this section shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Application of enactments.
9.—(1) The provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by section 2 of this Act on tobacco products imported into the State as they apply in relation to duties of customs.
(2) The provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications apply in relation to the duty imposed by section 2 of this Act on tobacco products manufactured in the State as they apply to duties of excise.
Tobacco product manufacturer's licence.
10.—(1) (a) There shall be charged, levied and paid on and from the 1st day of January, 1978, a duty of excise of £5 on a licence (to be known as “a tobacco products manufacturer's licence”) granted by the Revenue Commissioners and authorising the person named in it to manufacture tobacco products.
(b) A licence under this subsection shall be taken out annually by every person who manufactures tobacco products.
(2) A person shall not manufacture tobacco products unless he is the holder of a tobacco products manufacturer's licence for the time being in force and has entered the premises to which the licence relates under subsection (3) of this section.
(3) A manufacturer of tobacco products shall make proper entry with the proper officer of Customs and Excise in accordance with the provisions of regulations under sections 8 of this Act of all premises intended to be used by him in the carrying on of his business as such manufacturer.
(4) An officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of tobacco products is reasonably believed by the officer to be carried on and may there make such search and investigation and take such samples of materials, tobacco products and partially manufactured tobacco products as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the manufacture of tobacco products.
(5) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on conviction to an excise penalty of £500.
Offences.
11.—A person who contravenes or fails to comply with any of the provisions of this Act (other than section 6) or of regulations under section 8 of this Act shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500, and any articles in respect of which the offence was committed shall be liable to forfeiture.
Repeals, revocation and amendment.
12.—(1) Each enactment mentioned in column (2) of Part I of the Second Schedule to this Act is hereby repealed to the extent specified in column 3 of that Part.
(2) The Order mentioned in column (2) of Part II of the Second Schedule to this Act is hereby revoked to the extent specified in column (3) of that Part.
(3) The Order mentioned in column (2) of Part III of the Second Schedule to this Act is hereby amended to the extent specified in column (3) of that Part.
(4) This section shall come into operation on the 1st day of January, 1978.
Care and management of duties.
13.—The duties of excise imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
14.—(1) This Act may be cited as the Finance (Excise Duty on Tobacco Products) Act, 1977.
(2) This Act, as far as it relates to the duty of excise imposed by section 2 of this Act on tobacco products imported into the State shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by the said section 2 on tobacco products manufactured in the State and the duty of excise imposed by section 10 of this Act, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
FIRST SCHEDULE
Tobacco Products
Section 1.
Cigarettes
Cigars
Cavendish or negrohead
Hard pressed tobacco
Other pipe tobacco
Other smoking or chewing tobacco
SECOND SCHEDULE
PART I
Enactments Repealed
Section 12.
Year and Chapter or Year and Number | Short Title | Extent of Repeal |
1825, c. 81 | Excise Licences Act, 1825. | So much of sections 2 and 26 as relate to manufacturers of tobacco and snuff. |
1840, c. 18 | Tobacco Act, 1840. | The whole Act. |
1842, c. 93 | Tobacco Act, 1842. | The whole Act. |
1863, c. 7 | Manufactured Tobacco Act, 1863. | The whole Act. |
1867, c. 90 | Revenue Act, 1867. | Sections 10 and 19. |
1876, c. 36 | Customs Consolidation Act, 1876. | In section 42 the words from “Extracts, essences” to “exportation only”, the words “Snuff work. Tobacco stalks whether manufactured or not. Tobacco stalk flour”, the words from “Tobacco, cigars, cigarillos or cigarettes, and snuff” to “weighing not less than eighty pounds gross weight or such less weight as the Commissioners of Customs and Excise (subject to such conditions, if any, as they think fit to impose) may permit” and the words from “Tobacco sweetened” to “Act relating to the CustomsMcdq/> and sections 94 and 108 and so much of section 179 as relates to snuff, tobacco stalks, tobacco stalk flour and snuff work. |
1878, c. 15 | Customs and Inland Revenue Act, 1878. | Sections 3 and 25. |
1879, c. 21 | Customs and Inland Revenue Act, 1879. | Section 27. |
1887, c. 15 | Customs and Inland Revenue Act, 1887. | Section 4. |
1889, c. 42 | Revenue Act, 1889. | Section 1. |
1896, c. 28 | Finance Act, 1896. | Sections 5 and 6. |
1897, c. 24 | Finance Act, 1897. | Section 3. |
1900, c. 35 | Oil in Tobacco Act, 1900. | The whole Act. |
1904, c. 7 | Finance Act, 1904. | The Schedule. |
1906, c. 8 | Finance Act, 1906. | Subsections (3) and (4) of section 2. |
1906, c. 20 | Revenue Act, 1906. | Section 6. |
1909, c. 43 | Revenue Act, 1909. | Section 5. |
1934, No. 31 | Finance Act, 1934. | Section 17. |
1934, No. 37 | Tobacco Act, 1934. | Sections 55, 56 and 62. |
1940, No. 14 | Finance Act, 1940. | Section 17. |
1959, No. 18 | Finance Act, 1959. | Subsections (4) and (5) of section 11. |
1964, No. 15 | Finance Act, 1964. | Section 17. |
PART II
Provisions of Order Revoked
Statutory Instrument Number and Year | Title | Extent of Revocation |
S.I. No. 307 of 1975 | Imposition of Duties (No. 221) (Excise Duties) Order, 1975. | Subparagraphs (2) and (3) of paragraph 10 and the Fourth Schedule. |
PART III
Amendment of Order
Statutory Instrument Number and Year | Title | Extent of Amendment |
S.I. No. 307 of 1975 | Imposition of Duties (No. 221) (Excise Duties) Order, 1975. | In subparagraph (4) of paragraph 10 |
“and used by him in the manufacture of tobacco products liable to a duty of excise” shall be substituted for “upon which the duty of excise imposed by this paragraph has been paid”. |
Acts Referred to | |
Customs Acts | |
Excise Licences Act, 1825 | 1825, c. 81. |
1957, No. 7. | |
Prices Acts, 1958 to 1972 | |
Statutes which relate to the duties of excise and the management thereof | |