Number 18 of 1937.
FINANCE ACT, 1937.
ARRANGEMENT OF SECTIONS
Income Tax
Section | |
Customs and Excise
Repayment of portion of licence fee under the Cement Act, 1933. | |
Miscellaneous and General
Payment of compensation under the Damage to Property (Compensation) Acts, 1923 to 1933. | |
Declaration to be made before receipt of certain sums under Appropriation Acts. | |
Acts Referred to | |
No. 32 of 1929 | |
No. 20 of 1932 | |
No. 28 of 1925 | |
No. 31 of 1931 | |
No. 31 of 1934 | |
No. 15 of 1933 | |
No. 27 of 1924 | |
No. 28 of 1935 | |
No. 17 of 1933 | |
No. 7 of 1935 | |
No. 32 of 1927 | |
No. 15 of 1923 | |
No. 34 of 1932 | |
No. 31 of 1936 | |
Number 18 of 1937.
FINANCE ACT, 1937.
PART I.
Income Tax.
Income tax and sur-tax for the year 1937-38.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1937, at the rate of four shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1937, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1936.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1936, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1937.
Provisions as to income settled on children.
2.—(1) Where, by virtue or in consequence of a settlement and during the life of the settlor, any income is, in any year of assessment, paid or payable or accumulated to or for the benefit of a child of the settlor, such income shall, if at the beginning of such year such child is under the age of twenty-one years and is unmarried, be treated for the purposes of the Income Tax Acts as income of the settlor for that year and not as income of any other person.
(2) Where by virtue of an irrevocable instrument property is vested in or held by trustees upon such trusts that, in any year of assessment, the next preceding sub-section of this section would (but for this sub-section) apply to the income of such property, the following provisions shall apply and have effect, that is to say:—
(a) the said next preceding sub-section shall not apply in respect of any part of such income which is, in the said year of assessment, accumulated for the benefit of a child (being a child who, at the beginning of such year, is under the age of twenty-one years and is unmarried) of the settlor nor in respect of income arising in the said year of assessment from accumulations of the income hereinbefore mentioned;
(b) whenever in any year of assessment beginning after the 5th day of April, 1937, any sum whatsoever is paid under the trusts of such irrevocable instrument out of such property or the accumulations of the income thereof or out of the income of such property or the income of the said accumulations to or for the benefit of a child (being a child who, at the beginning of such year, is under the age of twenty-one years and is unmarried) of the settlor, such sum shall be deemed for the purposes of this section to be paid as income, but subject to the limitation that this paragraph shall not apply to so much of such sum as is equal to the amount by which the aggregate of such sum and all other (if any) sums paid after the 5th day of April, 1937, under the trusts of such irrevocable instrument to or for the benefit of the said child or any other child (being a child who, at the beginning of the year of assessment in which such other sum was paid, was under the age of twenty-one years and unmarried) of the settlor exceeds the aggregate amount of the income arising after the 5th day of April, 1937, from such property together with the income arising after the said date from the said accumulations.
In this sub-section the word “property” does not include any annual or other periodical payment secured by the covenant of the settlor, or by a charge made by the settlor on the whole or any part of his property or the whole or any part of his future income, or by both such covenant and such charge.
(3) Where, by virtue of sub-section (1) of this section, any income tax or sur-tax becomes chargeable on and is paid by a settlor, such settlor shall be entitled to recover from any trustee or other person to whom the income is payable by virtue or in consequence of the settlement the amount of the tax so paid, and for that purpose to require the Revenue Commissioners to furnish to him a certificate specifying the amount of the income in respect of which he has so paid tax and the amount of the tax so paid, and every certificate so furnished shall be conclusive evidence of the matters of fact stated therein.
(4) Where a person obtains, in respect of any allowance or relief, a repayment of income tax in excess of the amount of the repayment to which he would, but for sub-section (1) of this section, have been entitled, an amount equal to the excess shall be paid by him to the trustee or other person to whom the income is payable by virtue or in consequence of the settlement and, where there are two or more such trustees or other persons, in such proportions as the circumstances may require.
(5) If any question arises as to the amount of any payment or as to any apportionment to be made under the next preceding sub-section of this section, such question shall be decided by the Special Commissioners, whose decision thereon shall be final.
(6) Any income which, by virtue of this section, is treated as income of any person shall be deemed to be the highest part of his income.
(7) No repayment shall be made under section 25 of the Income Tax Act, 1918, on account of tax paid in respect of any income which has by virtue of this section been treated as income of a settlor.
(8) As on and from the 6th day of April, 1937, paragraph (c) of sub-section (1) of section 20 of the Finance Act, 1922, and the subsequent provisions of that section in so far as they relate to the said paragraph (c) shall cease to have effect in respect of any settlement to which this section applies.
(9) This section applies to every settlement, wheresoever made or entered into and whether it was made or entered into before or after the passing of this Act.
(10) The following provisions shall apply and have effect in relation to the construction of the expression “irrevocable instrument” in this section, that is to say:—
(a) the said expression shall be construed as including instruments made before, as well as instruments made after the passing of this Act;
(b) an instrument shall not be an irrevocable instrument for the purposes of this section if the trusts thereof provide for all or any one or more of the following matters, that is to say:—
(i) the payment or application to or for the settlor for his own benefit of any capital or income or accumulations of income in any circumstances whatsoever during the life of a child of the settlor to or for the benefit of whom any income or accumulations of income is or are or may be payable or applicable under the trusts of the instrument;
(ii) the payment or application during the life of the settlor to or for the wife or husband of the settlor for her or his own benefit of any capital or income or accumulations of income in any circumstances whatsoever during the life of any such child as aforesaid of the settlor;
(iii) the termination of the trusts of the instrument by the act or on the default of any person;
(iv) the payment by the settlor of a penalty in the event of his failing to comply with the provisions of the instrument;
(c) an instrument shall not be prevented from being an irrevocable instrument for the purposes of this section by reason only that the trusts thereof include any one or more of the following provisions, that is to say:—
(i) a provision whereunder any capital or income or accumulations of income will or may become payable to or applicable for the benefit of the settlor, or the wife or the husband of the settlor, on the bankruptcy of a child of the settlor to or for the benefit of whom any income or accumulations of income is or are or may be payable or applicable under the trusts of the instrument;
(ii) a provision whereunder any capital or income or accumulations of income will or may become payable to or applicable for the benefit of the settlor, or the wife or the husband of the settlor, in the event of any such child as aforesaid of the settlor making an assignment of or charge on such capital or income or accumulations of income;
(iii) a provision for the termination of the trusts of the instrument in such circumstances or manner that such termination would not, during the life of any such child as aforesaid of the settlor, benefit any person other than such child or his or her wife, husband, or issue.
(11) In this section—
the word “child” includes a stepchild, an adopted child, and an illegitimate child;
the word “settlement” includes any disposition, trust, covenant, agreement, or arrangement, and any transfer of money or other property or of any right to money or other property;
the word “income” (except where it occurs in the expression “income tax” and where, in sub-section (1), paragraph (b) of sub-section (2), and sub-sections (6) and (7), it is immediately preceded by the word “as” or (in the said sub-section (6)) by the word “his”) includes any income chargeable to income tax by deduction or otherwise and any income which would have been so chargeable if it had been received in Saorstát Eireann by a person resident or ordinarily resident in Saorstát Eireann but does not include income arising under a settlement in a year of assessment for which the settlor is not chargeable to income tax as a resident in Saorstát Eireann.
Amendment of section 39 of the Income Tax Act, 1918.
3.—Sub-section (2) of section 39 of the Income Tax Act, 1918, shall be construed and have effect as if the words “eighty pounds a year by way of annuity” were substituted therein for the words “fifty-two pounds a year by way of annuity”.
Carrying forward of losses in certain cases.
4.—(1) Where—
(a) a loss sustained by a person has been carried forward under section 14 of the Finance Act, 1929 (No. 32 of 1929), and
(b) owing to the allowance (under Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918) in the assessments for the six years next following the year in which such loss was sustained of deductions for wear and tear of machinery or plant, a deduction or set-off cannot be given under the said section 14 in respect of such loss or a part thereof from or against the profits or gains on which such person is assessed under the said Schedule D for the said six years,
then and in such case, so much of such loss as represents the amount thereof in respect of which relief was not given but could have been given were it not for the allowance aforesaid shall be further carried forward and deducted or set-off under and in accordance with the said section 14, with the modification that, for the purpose of such further carrying forward, the words “the six following years of assessment” shall be deemed to be deleted from sub-section (1) of the said section and the words “all subsequent years of assessment” to be substituted for the words so deleted.
(2) The same deduction for wear and tear of machinery or plant to which effect is given in any year of assessment shall not be taken into account more than once for the purposes of this section.
(3) Any relief given under the said section 14 of the Finance Act, 1929, (otherwise than by virtue of this section) from an assessment shall be given in respect of a loss sustained in a year within the six years immediately preceding the year of assessment before any relief is given by virtue of this section in respect of a loss sustained in a year not within those six years.
(4) This section shall be deemed to have come into operation on the 6th day of April, 1936, and shall have and be deemed to have had effect as on and from that date.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
5.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 15th day of April, 1937, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say—whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the said duty any articles chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
(4) Subject to the provisions of the next preceding sub-section of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
Alteration of duties on sugar.
6.—(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose and saccharin imported into Saorstát Eireann on or after the 1st day of June, 1937, the customs duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said Second Schedule.
(2) In lieu of the present excise duties, drawbacks, and allowances in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 1st day of June, 1937, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Second Schedule to this Act and there shall be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowances set out in Part II of the said Second Schedule.
(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) in clause 5, the 1st day of June, 1937, shall be substituted for the 6th day of May, 1925;
(b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this section.
(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.
Duty on personal clothing and wearing apparel.
7.—(1) In lieu of the duty imposed by section 10 of the Finance Act, 1934 (No. 31 of 1934), a duty of customs shall be charged, levied, and paid—
(a) on every of the articles (whether completely or partially manufactured) mentioned in the second column in Part I of the Third Schedule to this Act (other than articles to which the said Part I is stated at the head thereof not to apply) imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) stated in the third column of the said Part I of the said Third Schedule opposite the mention of the article in the said second column, and
(b) on every component part of any article (other than an accessory of any personal clothing or wearing apparel) mentioned in the second column in Part I of the Third Schedule to this Act which is imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) at which duty is stated in the third column in the said Part I to be chargeable on the article of which such component part is a component part, and
(c) on every of the articles mentioned in the second column in Part II of the Third Schedule to this Act imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate stated in the third column of the said Part II opposite the mention of the article in the said second column.
(2) In the case of the several articles mentioned in the second column in Parts III and IV of the Third Schedule to this Act and to which the said Parts are respectively stated at the head thereof to be applicable (including, in the case of articles mentioned in the said Part III, partially manufactured articles and, in the case of articles mentioned in the said Part IV, incomplete articles), duty at the rate stated in the third column in the said Part III or the said Part IV (whichever is applicable) opposite the mention of the article in the said second column shall be the minimum duty chargeable by virtue of this section in respect of each such article, and accordingly the duty imposed by this section shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I or Part II (as the case may be) of the said Third Schedule or the rate chargeable under whichever of Parts III and IV of the said Third Schedule is applicable to such article.
(3) The statement of a percentage in the third column of the Third Schedule to this Act opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article.
(4) Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by this section is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.
(5) Where a shirt, collar, or cuff is exported from Saorstát Eireann and undergoes outside Saorstát Eireann the process of first dressing and is then reimported into Saorstát Eireann, the duty imposed by this section shall, notwithstanding anything contained in section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported from Saorstát Eireann.
(6) Notwithstanding anything contained in this section or the Third Schedule to this Act, the duty imposed by this section shall not be charged or levied—
(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor
(b) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor
(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor
(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor
(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor
(f) on any unassembled component parts of an umbrella, nor
(g) on any part of the following partial assemblies of component parts of an umbrella, that is to say:—
(i) separate ribs each having a stay attached,
(ii) assembled ferrules,
(iii) assembled runners,
(iv) assembled handles, nor
(h) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor
(i) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor
(j) on hoods or shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor
(k) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor
(l) on any article which, in the opinion of the Revenue Commissioners, is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease, nor
(m) on any wig, toupet, or similar article.
(7) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
(8) In this section and in the Third Schedule to this Act the expression “wearing apparel” includes pocket handkerchiefs and umbrellas, neither the word “boys” nor the word “girls” includes infants, and the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers”, and shall also be construed as including long trousers, short trousers, breeches, knickerbockers, and other similar articles.
Amendment of section 25 of the Finance Act, 1924.
8.—Where a consignment or parcel to which section 25 of the Finance Act, 1924 (No. 27 of 1924), applies is imported on or after the 15th day of April, 1937, and contains two or more classes of goods liable to customs duty and the Revenue Commissioners are satisfied that such consignment or parcel is being imported as a gift to a person in Saorstát Eireann, the total amount of customs duties chargeable on such consignment or parcel shall, notwithstanding anything contained in the said section 25, be whichever of the following amounts is the greater, that is to say, the sum of two shillings and sixpence or the total of the several amounts of customs duties chargeable on the respective classes of dutiable goods contained in such consignment or parcel.
Termination of the duty on wheat.
9.—The duty of customs on wheat imposed by section 19 of the Finance Act, 1935 (No. 28 of 1935), shall not be charged or levied on any wheat imported into Saorstát Eireann on or after the 15th day of April, 1937.
Alteration of the duty on tea.
10.—(1) In lieu of the duty of customs imposed by section 18 of the Finance Act, 1935 (No. 28 of 1935), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 14th day of June, 1937, a duty of customs at the rate of twopence the pound.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty, and tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in that list, and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is made applicable as a preferential rate.
Amendments of certain Finance Acts.
11.—(1) Every Act mentioned at the head of a Part of the Fourth Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Fourth Schedule shall be amended in the manner stated in the third column of the said Part of the said Fourth Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.
(2) Every amendment which is so stated as aforesaid in the Fourth Schedule to this Act shall have effect as on and from the 15th day of April, 1937.
(3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Fourth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Fourth Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Fourth Schedule.
Termination of certain customs duties.
12.—(1) The several duties mentioned in the third column of the Fifth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Fifth Schedule shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 15th day of April, 1937.
(2) The particulars stated in the fourth column of the Fifth Schedule to this Act are inserted in the said Fifth Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Fifth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Fifth Schedule.
Repayment of portion of licence fee under the Cement Act, 1933.
13.—Whenever the quantity of cement imported under an import licence granted under Part V of the Cement Act, 1933 (No. 17 of 1933), is less than the quantity of cement authorised by such licence to be imported, the Minister for Industry and Commerce shall repay to the licensee under such licence so much of the fee paid in pursuance of section 36 of the said Act in respect of such licence as is proportionate to the difference between the quantity of cement imported under such licence and the quantity of cement authorised by such licence to be imported.
Production of certificates of origin in duplicate.
14.—Whenever an officer of customs requires, under section 65 of the Customs Consolidation Act, 1876, as amended by section 4 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), or under section 1 of the Revenue Act, 1909, as similarly amended, the importer of any goods or his agent to produce a certificate indicating the true origin of such goods, such officer may require such importer or his agent to produce such certificate in duplicate and, where the origin of such goods as stated in such certificate is a country between which and Saorstát Eireann a trade agreement is in force, such officer may transmit one duplicate of such certificate through the appropriate channels to a diplomatic representative or a consular or other officer of the government of such country.
PART III.
Miscellaneous and General.
Reduction of rates of stamp duty on shareholding banks.
15.—The stamp duty imposed by section 49 of the Finance Act, 1932 (No. 20 of 1932), on every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), shall be charged and paid in respect of the half-year beginning on the 1st day of April, 1937, and in respect of every subsequent half-year at the rate of two and one-half per cent. per annum on the amount of consolidated bank notes mentioned in sub-section (1) of the said section 49 in lieu of the rate of three per cent. per annum mentioned in the said sub-section.
Amendment of section 33 of the Finance Act, 1935.
16.—Section 33 of the Finance Act, 1935 (No. 28 of 1935), shall be and is hereby amended as follows, that is to say:—
(a) by the addition at the end of sub-section (1) thereof of the words “or a consent in writing by the Revenue Commissioners (acting as aforesaid) to such payment pending the ascertainment and discharge of such duty”, and
(b) by the insertion of the words “or such consent” in sub-section (4) of the said section immediately after the word “certificate”.
Payment of compensation under the Damage to Property (Compensation) Acts, 1923 to 1933.
17.—Notwithstanding anything to the contrary contained in the Damage to Property (Compensation) Acts, 1923 to 1933, the Minister for Finance may, if he so thinks proper, pay in money out of moneys provided by the Oireachtas any compensation or other sum which he is required or authorised by the said Acts to pay by the issue of securities created under section 13 of the Damage to Property (Compensation) Act, 1923 (No. 15 of 1923), or under that section as applied by a subsequent enactment.
Transfer of money from the Road Fund to the Exchequer.
18.—With a view to providing moneys to meet charges which will fall upon the Central Fund in relation to schemes for the provision of employment and the relief of distress, the sum of one hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1938, and in such manner as the Minister for Finance shall direct.
Management of government stocks by certain banks.
19.—Until the Oireachtas otherwise provides, the several statutes and statutory orders and regulations relating to the management by the Bank of Ireland of the public stocks, funds, and securities of the late United Kingdom of Great Britain and Ireland which were in force immediately before the establishment of Saorstát Eireann shall apply and be deemed always to have applied, with the necessary modifications, to the management by the Bank of Ireland and the National City Bank, Limited, respectively of public stocks, funds and securities (other than Land Bonds) of the Government of Saorstát Eireann.
Declaration to be made before receipt of certain sums under Appropriation Acts.
20.—(1) In this section the expression “future Appropriation Act” means an Act passed at any time after the passing of this Act which appropriates supplies granted in a particular session of the Oireachtas.
(2) No person shall receive any part of a grant made in pursuance of a future Appropriation Act for non-effective services until he has subscribed such declaration as may from time to time be prescribed by a warrant of the Minister for Finance before one of the persons prescribed by such warrant.
(3) Whenever any such payment as is mentioned in the next preceding sub-section of this section is made at more frequent intervals than once in a quarter, the Minister for Finance may, notwithstanding anything contained in the said sub-section, dispense with the production of more than one such declaration as is mentioned in the said sub-section in respect of each quarter.
(4) Every person who makes a declaration for the purpose of this section which is to his knowledge untrue in any material particular shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding thirty pounds.
Care and management of taxes and duties.
21.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction, and commencement.
22.—(1) This Act may be cited as the Finance Act, 1937.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
(3) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1937.
FIRST SCHEDULE.
Certain Customs Duties.
Ref. No. | Description of article liable to duty | Rate of duty | Special provisions |
1 | (a) Neck halters for animals, imported in bulk, and completely or substantially manufactured, and made wholly or mainly of textile material, or of cordage, or of textile material and cordage; | 40% | — |
(b) articles which are component parts of neck halters for animals and are imported in bulk and are made wholly or mainly of textile material or of cordage or of textile material and cordage. | |||
2 | Boxes and cases not made wholly or mainly of metal which are imported empty and are, in the opinion of the Revenue Commissioners, of a kind suitable for and normally used in the display or sale of rings, pins, brooches, medals, watches, clocks, cuff links, studs, and articles of jewellery generally. | 50% | The duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Ref. No. 16 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
The licensing provision applies to the duty mentioned at this reference number. | |||
3 | Single yarn of cotton, flax or hemp which at importation is made up into ball form. | One shilling and sixpence the pound. | The licensing provision applies to the duty mentioned at this reference number. |
4 | Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, designed and intended to be worn inside a boot or shoe for the purpose of relieving or correcting affections or deformities of the foot, that is to say:— | 40% | The licensing provision applies to the duty mentioned at this reference number. |
(a) soles, | |||
(b) supports, | |||
(c) chiropodist's pads. | |||
5 | Elastic stockings, socks, and bands which are, in the opinion of the Revenue Commissioners, of a kind used for the alleviation or cure of physical ailments or defects. | 40% | The licensing provision applies to the duty mentioned at this reference number. |
6 | (a) Wood which is imported in the piece and to which, in the opinion of the Revenue Commissioners, a veneer of wood has been affixed; | 50% | The licensing provision applies to the duty mentioned at this reference number. |
(b) Veneers of wood which, in the opinion of the Revenue Commissioners, have been subjected to one or more of the processes of cutting, preparation, and manufacture. | |||
7 | Adhesive solution in the preparation of which rubber is used or which contains rubber. | 50% | The licensing provision applies to the duty mentioned at this reference number. |
8 | (a) Draining boards made wholly or partly of asbestos and suitable for use on or in connection with household sinks; | Three shillings the hundredweight. | The licensing provision applies to the duty mentioned at this reference number. |
(b) articles made wholly or partly of asbestos and suitable for use in building or drainage. | |||
9 | (a) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than one hundred amperes of current and are, in the opinion of the Revenue Commissioners, completely or substantially assembled; (b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts of the meters mentioned in the foregoing paragraph. | (a) On meters— whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say:— 50% or ten shillings the meter; (b) on component parts—50% | The licensing provision applies to the duty mentioned at this reference number. |
10 | Water containers which have a capacity of not less than one gallon and not more than twenty-eight gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used in hot water circulation systems and to be heated solely by an internal electric element and are, in the opinion aforesaid, completely or substantially assembled. | 50% | The licensing provision applies to the duty mentioned at this reference number. |
11 | (a) Cooking apparatus for household use which is heated solely by electricity and consists of or is designed and constructed to incorporate an oven and not less than one and not more than four cooking rings; | 25% | The licensing provision applies to the duty mentioned at this reference number. |
(b) articles (other than electric heating elements imported separately) which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts for any such cooking apparatus as is mentioned in the foregoing paragraph. | |||
12 | Material which was, in the opinion of the Revenue Commissioners, made on or by means of a braiding machine and is imported in the piece and is not otherwise liable to duty. | 100% | The licensing provision applies to the duty mentioned at this reference number. |
13 | (a) Articles (whether completely or partially manufactured) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are, in the opinion aforesaid, not articles of personal clothing or wearing apparel and are not otherwise liable to duty; (b) tarpaulins; (c) articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of any such articles, that is to say:— | 40% | Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Éireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Éireann and was exported from Saorstát Éireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Éireann. The licensing provision applies to the duty mentioned at this reference number. |
(i) ground sheets, | |||
(ii) tent covers, | |||
(iii) knapsacks, | |||
(iv) haversacks, | |||
(v) sleeping bags, | |||
(vi) hammock covers; | |||
(d) bags and sacks (whether completely or partially manufactured) which are made wholly or mainly of woven cotton, linen, or union fabric and are imported empty, and also component parts (made wholly or mainly of woven fabric) of any such bags or sacks. | |||
14 | Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, made wholly or mainly of aluminium or of an alloy of which aluminium is the main constituent or of a combination of aluminium and any such alloy, that is to say:— | 50% | The licensing provision applies to the duty mentioned at this reference number. |
(a) hollow-ware of domestic or household use; | |||
(b) vessels and utensils which have a capacity not exceeding six gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in creameries or dairies; | |||
(c) culinary implements; | |||
(d) knitting pins; | |||
(e) lids for bottles and jars. | |||
15 | (a) Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, completely or substantially assembled and which are, or the framework of which is, made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms) that is to say:— (i) tables (including medical instrument tables and medical dressing tables), chairs, stools, seats, couches, cupboards, food wagons, lockers, and draught or bed screens, (ii) racks and shelving of a type which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for commercial, office, or library use, and containers for use with such racks or such shelving, | 50% | The duty mentioned at this reference number shall not be charged or levied on any article the outermost surface of which is wholly or mainly coated with zinc or on any article which is chargeable with, (a) the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Ref. No. 12 in Part I of the First Schedule to that Act, or (b) the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 8 in the First Schedule to that Act, or (c) any duty for the time being chargeable by virtue of a statutory order (made before the passing of this Act) on vitreous - enamelled hollow-ware. The licensing provision applies to the duty mentioned at this reference number. |
(iii) filing cabinets, filing boxes, and filing trays which are, in the opinion aforesaid, designed, constructed, and suitable for commercial or office use, | |||
(iv) commercial display stands, | |||
(v) holders for charts of body temperature, frames for such holders, surgical bed cradles, surgical walking frames, leg rests, back rests, hospital wheeled stretchers, and wheeled biers; | |||
(b) articles which, in the opinion of the Revenue Commissioners, are made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms), and are designed, constructed, and suitable primarily for use as a component part of any article mentioned in the foregoing paragraph as being chargeable with duty. | |||
16 | Seat standards and desk standards made wholly or mainly of iron or steel or a combination of iron and steel. | 40% | The licensing provision applies to the duty mentioned at this reference number. |
17 | Toy perambulators and component parts (other than wheels) of such perambulators. | 50% | The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 30 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
The licensing provision applies to the duty mentioned at this reference number. | |||
18 | (a) Bags which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying golf clubs; (b) component parts of the bags mentioned in the foregoing paragraph (a). | 40% | The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
The licensing provision applies to the duty mentioned at this reference number. | |||
19 | Paper which has not any matter or design printed thereon and is, when fully extended, of a weight equivalent to more than twelve pounds but not more than one hundred and thirty pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:— | 50% | The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article, nor on any article chargeable with the duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 34 in the First Schedule to that Act. |
(a) imitation parchment (including vegetable parchmentised paper), (b) grease-proof paper, (c) paper which has been subjected to a process of waterproofing by means of oil, wax, tar, or pitch, (d) paper so coated or treated as to produce a surface which is an imitation of metal, | The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at Ref. No. 15 in the Second Schedule to that Act. The licensing provision applies to the duty mentioned at this reference number. | ||
(e) transparent cellulose wrapping paper, | |||
(f) glazed transparent paper, | |||
(g) paper of the kind commonly known as newsprint, | |||
(h) paper so coated as to produce a surface which is an imitation of leather, | |||
(i) sensitized paper which is intended for use in the printing of cheques, photographs, designs, or drawings, | |||
(j) coated printing paper of the kind commonly known as art paper, | |||
(k) imitation art paper, | |||
(l) gummed paper, | |||
(m) paper of a kind suitable for the decoration of walls or of ceilings, | |||
(n) paper which permanently incorporates any textile material or to which any textile material is permanently affixed. | |||
20 | Music rolls and other similar articles designed and constructed for the reproduction of music by means of a pianola or other similar instrument. | 331/3% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Éireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
The licensing provision applies to the duty mentioned at this reference number. | |||
21 | Gramophone records and other similar articles designed and constructed for the reproduction of sound by means of a gramophone or other similar instrument, but not including cinematograph film designed and constructed for the reproduction of sound in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus. | Nine-pence the article. | The licensing provision applies to the duty mentioned at this reference number. |
22 | Channelled metal frames of which the perimeter measures externally not less than fifty inches and which are, in the opinion of the Revenue Commissioners, suitable for use as frames for mirrors and do not at importation contain a mirror. | 40% | The licensing provision applies to the duty mentioned at this reference number. |
23 | (a) Flexible hose tubing or piping covered or bound with wire, but excluding any such tubing or piping which is made wholly or partly of rubber; | 50% | The licensing provision applies to the duty mentioned at this reference number. |
(b) hose tubing or piping made of a combination of rubber and canvas and of which the bore is lined or fitted with spiral wire. | |||
24 | Prepared material which is, in the opinion of the Revenue Commissioners, designed and suitable for use in the kindling of fires. | 331/3% | — |
25 | Any of the following articles which is made of or contains hair and at importation is, in the opinion of the Revenue Commissioners, completely or substantially manufactured, that is to say, wigs, transformations, toupets, scalps, switches, chignons, plaits, curls, beards, moustaches, and other similar articles, but excluding any such article which is shown, to the satisfaction of the Revenue Commissioners, to be imported solely for theatrical or fancy dress use. | 30% | The licensing provision applies to the duty mentioned at this reference number. |
26 | (a) Watches and watch movements which are, in the opinion of the Revenue Commissioners, completely or substantially assembled; (b) component parts of watches, but excluding any article which is chargeable as a watch movement under the foregoing paragraph (a). | On watches and watch movements—whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 33 1/3% or five shillings the article; on component parts chargeable under paragraph (b) in the second column—33 1/3% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. The licensing provision applies to the duty mentioned at this reference number in so far as it is chargeable on component parts chargeable under paragraph (b) in the second column. |
27 | Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware. | One shilling and sixpence the hundred-weight. | The licensing provision applies to the duty mentioned at this reference number. |
28 | (a) Adhesive pastes; (b) powders for the preparation of adhesive pastes. | 37½% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with that duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
The licensing provision applies to the duty mentioned at this reference number. | |||
29 | (a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games; (b) frames and bends for use in the manufacture of any such racquets as are mentioned in the foregoing paragraph (a); (c) component parts (made wholly or mainly of wood and completely or partly manufactured and not mentioned in the foregoing paragraph (b) of any such racquets as are mentioned in the foregoing paragraph (a). | (a) On racquets, frames, and bends— 75% and ten shillings the article; (b) on component parts chargeable under paragraph (c) in the second column— 75% | The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 15 in the First Schedule to that Act, but so far only as that duty is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said Ref. No. 15. |
The licensing provision applies to the duty mentioned at this reference number. | |||
30 | Articles which, in the opinion of the Revenue Commissioners, are rope, cord, or twine and are made of cotton, flax, hemp, ramie, jute, coir, or any like material or a combination of any two or more of those materials, but excluding binder twine, and also excluding any material which, in the opinion aforesaid, was made on or by means of a braiding machine and is suitable for use in the manufacture of laces, and also excluding any article which at importation forms part of another article. | 40% | The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 36 in the First Schedule to that Act. The licensing provision applies to the duty mentioned at this reference number. |
31 | Grapes which are imported on or after any 1st day of September and on or before the next following 24th day of October and are, in the opinion of the Revenue Commissioner, hothouse grapes. | Five pence the pound. | The duty mentioned at this reference number is in addition to all other duties which may be chargeable on the article. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
SECOND SCHEDULE.
Sugar, Molasses, Glucose, Saccharin—Rates of Duties, Drawbacks and Allowances.
Part I.—Duties.
Excise Duties | ||||||||||||
Goods | Customs Duties | Sugar and Molasses made wholly from Beet grown in Saorstát Eireann | All other Goods | |||||||||
s. | d. | s. | d. | s. | d. | |||||||
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees | the cwt. | 16 | 4 | 1 | 2 | 16 | 4 | |||||
Sugar of a polarisation not exceeding seventy-six degrees | ” | 7 | 10 | 0 | 6½ | 7 | 10 | |||||
Sugar of a polarisation:— | ||||||||||||
Exceeding— | ||||||||||||
76 | and | not | exceeding | 77 | degrees | the cwt. | 8 | 1.2 | 0 | 6.9 | 8 | 1.2 |
77 | ” | ” | ” | 78 | ” | ” | 8 | 4.3 | 0 | 7.1 | 8 | 4.3 |
78 | ” | ” | ” | 79 | ” | ” | 8 | 7.4 | 0 | 7.3 | 8 | 7.4 |
79 | ” | ” | ” | 80 | ” | ” | 8 | 10.6 | 0 | 7.6 | 8 | 10.6 |
80 | ” | ” | ” | 81 | ” | ” | 9 | 1.7 | 0 | 7.8 | 9 | 1.7 |
81 | ” | ” | ” | 82 | ” | ” | 9 | 4.8 | 0 | 8.0 | 9 | 4.8 |
82 | ” | ” | ” | 83 | ” | ” | 9 | 8.0 | 0 | 8.2 | 9 | 8.0 |
83 | ” | ” | ” | 84 | ” | ” | 9 | 11.5 | 0 | 8.5 | 9 | 11.5 |
84 | ” | ” | ” | 85 | ” | ” | 10 | 3.0 | 0 | 8.7 | 10. | 3.0 |
85 | ” | ” | ” | 86 | ” | ” | 10 | 6.6 | 0 | 9.0 | 10 | 6.6 |
86 | ” | ” | ” | 87 | ” | ” | 10 | 10.1 | 0 | 9.2 | 10 | 10.1 |
87 | ” | ” | ” | 88 | ” | ” | 11 | 2.0 | 0 | 9.5 | 11 | 2.0 |
88 | ” | ” | ” | 89 | ” | ” | 11 | 5.9 | 0 | 9.8 | 11 | 5.9 |
89 | ” | ” | ” | 90 | ” | ” | 11 | 10.6 | 0 | 10.1 | 11 | 10.6 |
90 | ” | ” | ” | 91 | ” | ” | 12 | 3.3 | 0 | 10.5 | 12 | 3.3 |
91 | ” | ” | ” | 92 | ” | ” | 12 | 8.0 | 0 | 10.8 | 12 | 8.0 |
92 | ” | ” | ” | 93 | ” | ” | 13 | 0.8 | 0 | 11.2 | 13 | 0.8 |
93 | ” | ” | ” | 94 | ” | ” | 13 | 5.5 | 0 | 11.5 | 13 | 5.5 |
94 | ” | ” | ” | 95 | ” | ” | 13 | 10.2 | 0 | 11.8 | 13 | 10.2 |
95 | ” | ” | ” | 96 | ” | ” | 14 | 2.9 | 1 | 0.2 | 14 | 2.9 |
96 | ” | ” | ” | 97 | ” | ” | 14 | 7.6 | 1 | 0.5 | 14 | 7.6 |
97 | ” | ” | ” | 78 | ” | ” | 15 | 0.3 | 1 | 0.8 | 15 | 0.3 |
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— | ||||||||||||
If containing 70 per cent. or more of sweetening matter | the cwt. | 10 | 9 | 0 | 9 | 10 | 9 | |||||
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter | the cwt. | 7 | 10 | 0 | 6½ | 7 | 10 | |||||
If containing not more than 50 per cent. of sweetening matter | the cwt. | 3 | 11 | 0 | 3½ | 3 | 11 | |||||
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners | ||||||||||||
Glucose: | ||||||||||||
Solid | the cwt. | 10 | 9 | — | 10 | 9 | ||||||
Liquid | the cwt. | 7 | 10 | — | 7 | 10 | ||||||
Saccharin (including substances of a like nature or use) | the oz. | 4 | 11 | — | 4 | 11 | ||||||
Part II.
Drawbacks and Allowances.
A.—Customs.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Éireann. | In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 3s. 11d. |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate the cwt. | 3s. 11d. |
B.—Excise.—Sugar and Molasses Made Wholly from Beet Grown in Saorstát Eireann.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used. | An amount equal to the duty paid in respect of the sugar. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar or molasses has been used. | An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 0s. 3½d. |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid the cwt. | 0s. 3½d. |
C.—Excise.—All Other Goods.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose, or saccharin has been used. | An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 3s. 11d. |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. |
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate the cwt. | 3s. 11d. |
THIRD SCHEDULE.
The Duty on Personal Clothing and Wearing Apparel.
Part I.
This Part of this Schedule does not apply to any article Chargeable under Part II of this Schedule.
Ref. No. | Description of articles liable to duty | Rates of duty |
1 | Shirts | 40% |
2 | Collars and cuffs | 40% |
3 | Corsets, brassieres, and similar garments | 40% |
4 | Gloves | 40% |
5 | Handkerchiefs | 60% |
6 | Undergarments made wholly or mainly of silk or artificial silk and not specifically mentioned at any other reference number in this Part of this Schedule. | 60% |
7 | Umbrellas | 40% |
8 | Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended for use in games or sport. | 10% |
9 | Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed. | 60% |
10 | Hats and caps which are, in the opinion of the Revenue Commissioners, either suitable for wear by men or suitable for wear by boys and (in either case) are either top hats or hats or caps made wholly or mainly of woven tissue of wool or worsted. | 60% |
11 | Hats and caps not chargeable under either of the two next preceding reference numbers. | 25% |
12 | Shawls | 30% |
13 | Articles of personal clothing or wearing apparel which are wholly or mainly knitted or made of knitted fabric and are not chargeable under any of the foregoing reference numbers in this Part of this Schedule. | 40% |
14 | Articles of personal clothing or wearing apparel not chargeable under any other reference number in this Part of this Schedule. | 60% |
15 | Articles which are, in the opinion of the Revenue Commissioners, accessories of personal clothing or wearing apparel. | 60% |
Part II.
Ref. No. | Description of articles liable to duty | Rate of duty |
16 | All garments (whether complete or incomplete) which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer and the members of his family or household. | 25% |
Part III.
This Part of this Schedule does not apply to any article chargeable under Part II of this Schedule.
Ref. No. | Description of Articles liable to Duty | Rates of Minimum Duty |
17 | Proofed overcoats and other proofed coats | 5/-per article. |
18 | Overcoats and suits which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed, and are either suitable for wear by men or suitable for wear by boys. | 10/- per overcoat or per suit, as the case may be. |
19 | Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys. | 4/- per article. |
20 | Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys. | 2/- per article. |
21 | Hose, half-hose, and component parts of hose or half-hose. | 3d. per article. |
22 | Undergarments (excluding shirts and shirt collars) which, in the opinion of the Revenue Commissioners, are wholly or mainly knitted or made of knitted fabric. | 10d. per article. |
23 | Cardigans, pullovers, jerseys, blouses, and similar articles wholly or mainly knitted or made of knitted fabric. | 1/3 per article. |
24 | Cardigans pullovers, jerseys, blouses, and similar articles to which the next preceding reference number does not apply. | 3/- per article. |
25 | Shirts. | 1/3 per article. |
26 | Shirt collars | 3d. per article. |
27 | Articles which, in the opinion of the Revenue Commissioners, are dungarees, overalls, aprons, pinafores, or similar garments and are not proofed. | ⅙ per article. |
28 | Gloves and gauntlets made wholly or mainly of leather or of skin or of leather and skin and not backed with fur, and also component parts (made of leather or of skin or of leather and skin) of any such gloves, excluding any such gloves and gauntlets which, in the opinion of the Revenue Commissioners, are suitable and intended for wear by boys or for wear by girls or for wear by infants, and also excluding component parts of the said gloves and gauntlets so excluded. | 8d. per article. |
29 | Suits, coats, and dresses which, in the opinion of the Revenue Commissioners, are made wholly or partly of woven tissue and are either suitable for wear by women or suitable for wear by girls. | 15/- per suit, coat, or dress, as the case may be. |
30 | Skirts which do not form part of a suit or costume at importation and are, in the opinion of the Revenue Commissioners, made wholly or partly of woven tissue. | 7/6 per article. |
31 | Handkerchiefs | 1d. per article. |
Part IV.
This Part of this Schedule applies only to articles which are chargeable under Part II of this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.
Ref. No. | Description of Articles liable to Duty | Rates of Minimum Duty |
32 | Overcoats, suits, and costumes. | 3/- per overcoat, suit, or costume, as the case may be. |
33 | Coats, jackets, frocks, dresses, wraps, skirts, and trousers not imported with and as part of a suit or costume. | ⅙ per article. |
34 | All articles of personal clothing or wearing apparel not chargeable under either of the foregoing reference numbers in this Part of this Schedule. | 6d. per article. |
FOURTH SCHEDULE.
Amendments of Certain Finance Acts.
Part I.—Finance Act, 1926 (No. 35 of 1926).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
1 | Section 8. | The duty imposed by the said Section 8 shall, in so far as it is chargeable on component parts which are, in the opinion of the Revenue Commissioners, cabinets, cases, and other like containers completely or substantially manufactured, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate fixed by Section 21 of the Finance Act, 1932 (No. 20 of 1932), as amended by Section 13 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 2 in the Third Schedule to that Act. | Partial change of rate of duty on wireless telegraphy apparatus. |
Part II.—Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
2 | Section 2 and the First Schedule. | (a) Sub-section (3) of the said Section 2 shall be deleted, and the following sub-section shall be substituted therefor, that is to say:— | The duty on agricultural machinery. |
“(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” and | |||
(b) in Paragraph 2 of the said First Schedule— | |||
(i) the words “swathe turners” shall be deleted, and the words “swathe turners and machines capable of being used as swathe turners” shall be substituted therefor, and | |||
(ii) the words “hay tedders (excluding hay kickers)” shall be deleted, and the words “hay tedders and hay kickers” shall be substituted therefor, and | |||
(iii) the words “single and double turnip and mangold seed sowing machines” shall be deleted, and the words “machines for sowing seeds of root crops” shall be substituted therefor. | |||
3 | Section 8 | (a) In sub-section (2) of the said Section 8, the paragraph (c) which was inserted in that sub-section by Section 14 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 6 in the Fourth Schedule to that Act shall be deleted, and | The duty on brushes and brooms. |
(b) the following sub-section shall be added at the end of the said Section 8, that is to say, | |||
“(7) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” | |||
4 | Section 22, as amended by subsequent enactments. | In sub-section (7) of the said Section 22, the following words and paragraphs shall be added at the end of the said sub-section as amended by subsequent enactments, that is to say:— “and (n) adhesive pastes, and (o) powders for the preparation of adhesive pastes.” | Additions to articles liable to package duty. |
Part IV.—Finance (Customs Duties) (No. 4) Act, 1932 (No. 34of 1932).
Ref.No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
5 | First Schedule, Ref. No. 11. | In the second column at the said Ref. No. 11, all words from the word “excluding” to the word “gallery” shall be deleted, and the words “excluding any such frame containing a picture which is imported for a public picture gallery” shall be substituted therefor. | The duty on wooden picture frames. |
Part V.—Finance Act, 1933 (No. 15of 1933).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
6 | Section 7 | In sub-section (6) of the said Section 7, the words “the Lovibond Tintometer” shall be deleted, and the words “a Lovibond Tintometer having a cell of which the length is eighteen inches” shall be substituted therefor. | The duty on mineral hydrocarbon heavy oil. |
7 | First Schedule, Ref. No. 6. | The duty mentioned at the said Ref. No. 6 shall:— | Change of rate of duty on unglazed clay manufactures. |
(i) when chargeable at the full rate, be charged, levied, and paid at the rate of an amount equal to seventy-five per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and | |||
(ii) when chargeable, by virtue of Section 8 of the Finance Act, 1919, at a preferential rate, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the fourth column at the said reference number. | |||
8 | Second Schedule, Ref. No. 2. | The provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said Ref. No. 2. | The duty on dry batteries. |
Part VI.—Finance Act, 1934 (No. 31 of 1934).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
9 | First Schedule, Ref. No. 16. | In the second column at the said Ref. No. 16, the following word and sub-paragraph shall be added at the end of paragraph (a), that is to say:— | The duty on certain leather and skin bags, etc. |
“and | |||
(iii) bags which are, in the opinion aforesaid, designed, constructed, and suitable to be carried about the person when shopping, for the primary purpose of holding the articles purchased.” | |||
10 | First Schedule, Ref. No. 27. | In the second column at the said Ref. No. 27 the following words shall be inserted after the word “bedding,” that is to say, “including articles (whether imported separately or in the piece) which are, in the opinion of the Revenue Commissioners, bedspread centres, but”. | Extension of the duty on bedding. |
11 | Section 5. | Sub-section (3) of the said Section 5 shall be deleted. | Cesser of bounty on mineral hydrocarbon light oil. |
Part VIII.—Finance Act, 1935 (No. 28 of 1935).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
12 | First Schedule, Ref. No. 7. | (a) In paragraph (c) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor, and | The duty on certain metal frames and sashes. |
(b) in paragraph (d) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor. | |||
13 | First Schedule, Ref. No. 9. | The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of an amount equal to one hundred per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. | Change of rate of duty on parcel tape and holders therefor. |
14 | First Schedule, Ref. No. 25. | In the fourth column, the first provision, that is to say, the provision beginning with the words “The duty” and ending with the word “chargeable,” shall be deleted. | The duty on certain religious books. |
15 | Sixth Schedule, Ref Nos. 2 and 4. | The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), shall)— (a) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 2, be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 2, and | Change of rate of duty on certain component parts of boots and shoes. |
(b) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 4, be charged levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 4. |
Part IX.—Finance Act, 1936 (No. 31 of 1936).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
16 | First Schedule, Ref. No. 9. | The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of one penny the hundred articles in lieu of the rate mentioned in the third column at the said reference number. | Change of rate of duty on disc bottle stoppers. |
17 | First Schedule, Ref. No. 27. | In the second column at the said Ref. No. 27— | The duty on casein, etc. goods. |
(a) paragraph (i) shall be deleted, and | |||
(b) paragraph (o) shall be deleted and the following paragraph shall be substituted therefor, that is to say, “(o) trays of every description.” | |||
18 | First Schedule, Ref. No. 37. | In the second column at the said Ref. No. 37 the words “wood, glass” shall be deleted. | Extension of the duty on certain uncovered buttons. |
19 | First Schedule, Ref. No. 41. | In paragraph (a) in the second column all words from the words “but excluding” to the end of the paragraph shall be deleted. | The duty on certain laces. |
FIFTH SCHEDULE.
Customs Duties Terminated.
Ref. No. | Enactment imposing or defining the duty | Particulars of the duty | General description of the duty |
1 | The Finance Act, 1932 (No. 20 of 1932), Section 16. | The duty imposed by the said Section 16, but so far only as that duty is chargeable on watches and component parts of watches. | The duty on watches and component parts thereof. |
2 | The Finance Act, 1932 (No. 20 of 1932), Section 19. | The duty imposed by the said Section 19. | The duty on gramophone records. |
3 | The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 12 in the First Schedule. | The duty mentioned at the said Ref. No. 12. | The duty on adhesive paste. |
4 | The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 15 in the First Schedule. | The duty mentioned at the said Ref. No. 15, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number. | The duty on certain books bound in leather or imitation leather. |
5 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 6 in the First Schedule. | The duty mentioned at the said Ref. No. 6, but so far only as that duty is chargeable on articles mentioned in paragraph (d) in the second column at the said reference number. | The duty on cast iron desk and seat standards. |
6 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 21 in the First Schedule. | The duty mentioned at the said Ref. No. 21. | The duty on certain articles of woven fabric. |
7 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 40 in the First Schedule. | The duty mentioned at the said Ref. No. 40. | The duty on certain aluminium manufactures. |
8 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 42 in the First Schedule. | The duty mentioned at the said Ref. No. 42. | The duty on certain wirebound hose. |
9 | The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 4 in Part I of the Second Schedule. | The duty mentioned at the said Ref. No. 4. | The duty on asbestos articles. |
10 | The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 10 in the Second Schedule. | The duty mentioned at the said Ref. No. 10. | The duty on certain glazed pipes and connections. |
11 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 14 in the First Schedule. | The duty mentioned at the said Ref. No. 14. | The duty on certain articles of sheet or tubular metal. |
12 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 41 in the First Schedule. | The duty mentioned at the said Ref. No. 41, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number. | The duty on certain material for the manufacture of laces. |