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11 1928

FINANCE ACT, 1928

PART II.

Customs and Excise.

Motor car duty.

11. —(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on all motor cars and component parts and accessories of motor cars imported into Saorstát Eireann on or after the 26th day of April, 1928.

(2) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

(3) 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.”

(4) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of May, 1928, by section 12 of the Finance Act, 1927 (No. 18 of 1927), shall not be charged or levied on any article chargeable with the duty imposed by this section.

(5) In this Part of this Act—

the expression “motor car duty” means the duty imposed by this section, and

the expression “motor cars” includes motor tractors, motor bicycles, and motor tricycles, and also includes vehicles designed solely or primarily for traction by or attachment to motor cars, motor tractors, motor bicycles, or motor tricycles.

Drawback in respect of motor car duty.

12. —(1) If it is proved to the satisfaction of the Revenue Commissioners that motor car duty has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the duty so paid shall be allowed on such article if it is exported as merchandise.

(2) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to motor car duty and any such article re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that the article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Revenue Commissioners.

(3) Articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of this section.

Exemptions from motor car duty.

13. —(1) Where it is proved to the satisfaction of the Revenue Commissioners that a motor car is constructed and adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction or that a motor tractor is constructed and adapted for agricultural purposes not involving use on a public road and is intended to be or has been and is being used exclusively for such agricultural purposes or that an article is a component part or accessory and is intended to be or has been and is being exclusively used as a component part or accessory of any such motor car or motor tractor as aforesaid, or that an article is of a kind mainly used as a component part or accessory of a motor car but is imported for use for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as to labelling, marking, stamping, proof, security or otherwise as they think fit to impose, allow such article to be imported without payment of motor car duty, or, where such duty has been paid on importation, shall repay such duty.

(2) On any transfer of ownership of a motor car or of a component part or accessory which has been admitted under this section without payment of motor car duty, or in respect of which motor car duty has been repaid under this section, the transferor shall, where the Revenue Commissioners so require, forthwith give to the Revenue Commissioners notice of such transfer and of the name and address of the transferee.

(3) If, while motor car duty continues to be payable, any person obliterates or removes a label, stamp, or mark affixed to a motor car or to a component part or accessory of a motor car pursuant to conditions imposed by the Revenue Commissioners under this section or uses a motor car or a component part or accessory which has been admitted under this section without payment of motor car duty or in respect of which motor car duty has been repaid under this section for any purpose other than the purpose on account of which such admission or repayment was made, or fails to give notice in pursuance of a requirement of the Revenue Commissioners under this section of a transfer of a motor car or a component part or accessory of a motor car or of the name or address of the transferee thereof, such person shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a fine equal to treble the value of such motor car, component part or accessory, including the motor car duty payable thereon, or, at the election of the Revenue Commissioners, to a fine of one hundred pounds and, in any case, the motor car, component part or accessory in respect of which the offence is committed shall be forfeited.

Further exemptions from motor car duty.

14. —(1) The Minister for Finance may by order exempt from motor car duty any specified article liable to such duty if he is satisfied that, having regard to the small value of the article, it is inexpedient that the duty should be charged.

Orders made under sub-section (5) of section 13 of the Finance (No. 2) Act, 1915, and in force on the 25th day of April, 1928, may be revoked or amended by an order made under this sub-section and, until so revoked and subject to any such amendment, shall apply to motor car duty and continue in force accordingly.

(2) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from motor car duty of motor cars brought into Saorstát Eireann by persons making only a temporary stay therein.

Regulations made under sub-section (6) of section 13 of the Finance (No. 2) Act, 1915, and in force on the 25th day of April, 1928, may be revoked or amended by regulations made under this sub-section and, until so revoked and subject to any such amendment, shall apply to motor car duty and to motor cars liable to that duty and shall continue in force accordingly.

Allowance of credit for motor car duty.

15. —Notwithstanding anything contained in section 56 of the Customs Consolidation Act, 1876, the Revenue Commissioners may, in respect of any motor car chassis imported without a body and liable to motor car duty, allow, subject to such conditions as to security for payment of the duty and otherwise as they shall think proper to prescribe, the payment of the duty properly payable on the importation of such chassis to be deferred for a period not exceeding three months from the date on which such chassis was entered under the Customs Acts.

Duty on empty glass bottles and empty glass jars.

16. —(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on all empty glass bottles and empty glass jars of the kind hereinafter mentioned of a capacity of five fluid ounces or more and imported into Saorstát Eireann on or after the 26th day of April, 1928, that is to say:—

(a) all empty glass bottles of a kind ordinarily used for bottling table waters as defined by sub-section (2) of section 7 of the Finance Act, 1916, spirits (excluding perfumed spirits and medicinal spirits) wine, beer or cider, and

(b) all empty glass jars of a kind ordinarily used for containing jams, marmalades, or jellies.

(2) If it appears to the satisfaction of the Minister for Finance, in consultation with the Minister for Industry and Commerce, that bottles and jars of the kinds specified in sub-section (1) of this section made of white glass and suitable for the requirements of traders in Saorstát Eireann are not manufactured in Saorstát Eireann the Revenue Commissioners may, by licence, authorise, subject to such conditions as they shall think fit to prescribe and as shall appear in the licence, the importation without payment of duty of empty glass bottles and jars of the kinds specified in the said sub-section (1) which, in the opinion of the Commissioners, are made of white glass.

(3) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the said duty, if it is shown to the satisfaction of the Revenue Commissioners either:—

(a) that the article had not been imported prior to its exportation, or

(b) that the article had been first imported prior to the 12th day of May, 1924, or

(c) that the article had been first imported on or after the 12th day of May, 1924, and either was not liable to duty under any Act of the Oireachtas in force at the time of its importation or was so liable and such duty was duly paid thereon.

(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section.

(5) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under this section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds and any article liable to the duty mentioned in sub-section (1) of this section in respect of which such contravention has taken place shall be forfeited.

(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section.

(7) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation and duty shall be paid on that value as fixed by the Revenue Commissioners.

Duty on certain bottles and jars containing dutiable commodities.

17. —There shall be charged, levied, and paid on every bottle or jar of the capacity of five fluid ounces or more imported into Saorstát Eireann on or after the 26th day of April, 1928, and containing at the time of importation any dutiable commodity a duty of customs at the rate of sixpence for every dozen or part of a dozen such bottles or jars.

Continuance of new import duties.

18. —(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music and the duty on blank film on which no picture has been impressed) continued up to the 1st day of May, 1928, by section 12 of the Finance Act, 1927 (No. 18 of 1927), shall, with the exceptions aforesaid and with the further exception of the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres, continue to be charged, levied, and paid on and from the said 1st day of May, 1928, up to the 1st day of May, 1929.

(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties continued by this section.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

Continuance of additional duties on dried fruits.

19. —(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1928, by section 13 of the Finance Act, 1927 (No. 18 of 1927), shall continue to be charged, levied and paid on and from the said 1st day of August, 1928, up to the 1st day of August, 1929.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstat Eireann” for the expression “Great Britain and Ireland.”

Amendment of section 15 of the Finance Act, 1924 .

20. —In sub-section (3) of section 15 of the Finance Act, 1924 (No. 27 of 1924) the expression “sugar confectionery” shall not include ginger preserved in syrup imported into Saorstát Eireann in wooden barrels or casks of a capacity of not less than one hundredweight.

Alteration of duties on sugar.

21. —(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 as on and from the 26th day of April, 1928, the duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Second Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925).

(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall as on and from the 26th day of April, 1928, be charged, levied, and paid the duties specified in the third column of Part I of the Second Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925).

(3) The duty imposed by this section shall not be charged or levied in respect of sugar or molasses made from beet grown in Saorstát Eireann, and the provisions of section 6 (except sub-section (1) thereof) of the Finance Act, 1922, shall apply and have effect subject to the following modifications, that is to say:—

(a) the word “non-dutiable” shall mean exempted by this sub-section from the duty imposed by this section, and

(b) the expression “Saorstát Eireann” shall be substituted for the expression “Great Britain or Ireland.”

Alteration of duties on articles made from or containing sugar, etc.

22. —(1) In lieu of the duties of customs chargeable under section 21 of the Finance Act, 1925 (No. 28 of 1925) there shall be charged, levied, and paid on all articles (other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits and any article on which a duty is imposed by section 21 (which relates to alteration of duties on sugar) of this Act) imported into Saorstát Eireann on or after the 26th day of April, 1928, and made from or containing sugar or other sweetening matter, the following duties of customs, that is to say:—

(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny and one farthing on the pound;

(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of one shilling on the gallon.

(2) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.

(3) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty imposed by this section.

Exemption of certain spirit varnish from duty.

23. —(1) Where a manufacturer in Saorstát Eireann of goods in the manufacture or preparation for sale of which varnish made with spirit (in this section referred to as spirit varnish) is used shows to the satisfaction of the Revenue Commissioners—

(a) that a spirit varnish made in Saorstát Eireann and reasonably efficient for the purpose of such manufacturer is not obtainable, and

(b) that a substantial proportion of the said goods is exported,

the Revenue Commissioners may, subject to the provisions of this section and to compliance with such conditions as they think fit for the security of the revenue from time to time to prescribe, allow the importation by such manufacturer without payment of spirit duty of such quantity of spirit varnish as they consider reasonable for the said purpose of such manufacturer.

(2) No spirit varnish shall be imported under this section without payment of spirit duty unless the Revenue Commissioners are satisfied that such varnish is made with spirit which has before use in the manufacture of such varnish been sufficiently denatured to render such spirit impotable.

(3) No continuing authority for the importation of spirit varnish without payment of spirit duty shall be granted under this section by the Revenue Commissioners for any period exceeding three years but any such continuing authority may, so long as the Revenue Commissioners are satisfied that the conditions prescribed by them under this section continue to be fulfilled, be renewed from time to time for periods not exceeding three years.

(4) Any such continuing authority as aforesaid or any renewal thereof may be withdrawn by the Revenue Commissioners at any time.

(5) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under this section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds, and any varnish in respect of which such contravention has taken place shall be forfeited.

Exemption from duty of certain parts of hats.

24. —The duty of customs imposed by section 16 of the Finance Act, 1925 (No. 28 of 1925) shall not be charged or levied on the following articles imported into Saorstát Eireann on or after the 26th day of April, 1928, that is to say, hoods and 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 appears to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture.

Remission of entertainments duty.

25. —Entertainments duty shall not be chargeable or leviable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments on any payment for admission to an entertainment which does not exceed fourpence.

Exemption of race meetings from entertainments duty.

26. —On and after the 1st day of May, 1928, entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of one or more horse races.

Exemption of Aonach Tailteann from entertainments duty.

27. —Entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment provided by the Council of Aonach Tailteann if it is shown to the satisfaction of the Revenue Commissioners that the entertainment is held in immediate connection with Aonach Tailteann and solely for the benefit thereof.

Extension of exemption of agricultural exhibitions from entertainments duty.

28. —An entertainment provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture or some branch thereof shall not be excluded from the exemption given by section 7 of the Finance Act, 1921, solely by reason of the inclusion in the entertainment of any item which is not part of an exhibition of the kind specified in paragraph (b) of sub-section (1) of the said section 7, if such item is shown to the satisfaction of the Revenue Commissioners to be included in the entertainment merely as a subsidiary part thereof.

Amendment of section 6 of the Customs and Inland Revenue Act, 1879.

29. —Section 6 of the Customs and Inland Revenue Act, 1879, shall, on and after the 26th day of April, 1928, have effect in relation to plain spirits distilled in the Irish Free State reimported from Great Britain or Northern Ireland as if the words “the same shall be brought back within five years from the time of the exportation thereof, and” were omitted therefrom.