Finance Act , 1926

PART I. Income Tax.

1 Income tax and super-tax for 1926-27.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1926, at the rate of four shillings in the pound.

(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1926, at the following rates:—

In respect of the first two thousand pounds of the income	Nil
In respect of the excess over two thousand pounds—
For every pound of the first five hundred pounds of the excess	Ninepence
For every pound of the next five hundred pounds of the excess	One shilling
For every pound of the next one thousand pounds of the excess	One shilling and sixpence
For every pound of the next one thousand pounds of the excess	Two shillings and threepence
For every pound of the next one thousand pounds of the excess	Three shillings
For every pound of the next two thousand pounds of the excess	Three shillings and sixpence
For every pound of the next two thousand pounds of the excess	Four shillings
For every pound of the remainder of the excess	Four shillings and sixpence

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1925, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1926.

2 Confirmation of Agreement.

2.—(1) The Agreement set forth in Part I of the First Schedule to this Act is hereby confirmed and shall have effect with respect to exemption or relief to be granted from Saorstát Eireann income tax and super-tax for the year beginning on the 6th day of April, 1926, and every subsequent year in which the said Agreement has, by virtue of an Act of the British Parliament, effect with respect to exemption or relief to be granted from British income tax and super-tax for that year.

(2) For the purpose of giving effect to the said Agreement, the Income Tax Acts in relation to persons resident in Saorstát Eireann, whether they are or are not also resident in Great Britain or Northern Ireland, and in relation to claims by persons resident in Great Britain or Northern Ireland, shall for any year for which the said Agreement is in force have effect subject to the modifications set forth in Part II of the First Schedule to this Act.

3 Charge of tax in certain cases where no income.

3.—(1) Whenever in any year of assessment a person would be entitled to income from a particular source which in fact does not produce income for or within that year, and the tax thereon would if the source had produced income be computed by reference to income from the same source in any preceding year or years, such person shall, in the year of assessment aforesaid, be chargeable with tax in the same manner and to the like amount as if the source had produced income in such year.

(2) This section shall be deemed always to have had effect in relation to income tax chargeable in respect of any income other than that falling within Case III or Case V of Schedule D of the Income Tax Act, 1918.

4 Amendment of adaptations of enactments relating to Dominion income tax.

4.—Section 12 of the Finance Act, 1923 (No. 21 of 1923) shall be construed and have effect and be deemed always to have had effect as if the following sub-section were inserted therein in lieu of the sub-section (1) (which adapts certain enactments relating to Dominion income tax) now contained therein, that is to say:—

“(1) Section 27 of the Finance Act, 1920 and section 28 of the Finance Act, 1921 (which relate to relief in the United Kingdom from Dominion income tax) shall be construed and have effect as if—

(a) the expression ‘Saorstát Eireann’ were inserted in the said sections respectively in lieu of the expression ‘United Kingdom’ wherever that expression occurs in the said sections, and

(b) the word ‘British’ were inserted in the said sections respectively in lieu of the word ‘Dominion’ wherever that word occurs in the said sections as an adjective, and

(c) the expression ‘Great Britain and Northern Ireland’ were inserted in the said sections respectively in lieu of the several expressions ‘any Dominion,’ ‘the Dominion,’ and ‘that Dominion’ wherever any of those expressions occur in the said sections respectively except in the cases mentioned in the preceding paragraph and the next paragraph hereof, and

(d) the expression ‘British Government’ were inserted in sub-section (6) of the said section 27 in lieu of the expression ‘Government of the Dominion’ where that expression occurs in the said sub-section and in paragraph (a) of sub-section (7) of the said section 27 in lieu of the expression ‘Government of any Dominion’ where that expression occurs in the said paragraph, and

(e) paragraph (a) of sub-section (8) of the said section 27 were omitted from that section.”

5 Interpretation of section 10 of Finance Act, 1924.

5.—To remove doubts it is hereby declared and enacted that the reference contained in sub-section (1) of section 10 of the Finance Act, 1924 (No. 27 of 1924), to a determination given pursuant to section 196 of the Income Tax Act, 1918, includes and always did include a determination so given in relation to tax charged for the year beginning on the 6th day of April, 1923, or any previous year as well as a determination so given in relation to tax charged for the year beginning on the 6th day of April 1924, or any subsequent year.

PART II. Customs and Excise.

6 Abolition of excise duty on cider and perry.

6.—The duties of excise chargeable under section 28 of the Finance Act, 1925 (No. 28 of 1925) on cider and perry shall cease to be chargeable or leviable as on and from the 1st day of July, 1926, and no duty of excise shall be chargeable or leviable on cider or perry which is sold or kept for sale in Saorstát Eireann on or after that date.

7 Duty on oatmeal.

7.—A customs duty at the rate of two shillings and sixpence the hundredweight shall be charged, levied, and paid on all oatmeal imported into Saorstát Eireann on or after the 22nd day of April, 1926.

8 Duty on wireless telegraphy apparatus.

8.—(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 apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy, whether such apparatus is completely or partially manufactured, and on all component parts and accessories (including cases, cabinets, and other containers) of such apparatus, whether such parts and accessories are completely or partially manufactured, imported into Saorstát Eireann on or after the 22nd day of April, 1926.

(2) The duty imposed by this section shall be charged and levied in lieu and stead of any other customs duty which might otherwise be chargeable on any such article.

(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that any article capable of use as a component part or an accessory of any such apparatus as aforesaid is imported for use or has been and is being used exclusively for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as they think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty imposed by this section or repay any such duty paid on importation.

(4) Whenever the Revenue Commissioners are satisfied that any article liable to the duty imposed by this section is imported for use exclusively for the purpose of imparting or receiving instruction in wireless telegraphy in a school or college, they may, subject to compliance with such conditions (if any) as they think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section and any such articles re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the duty aforesaid if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the articles had not been imported previous to their exportation; or

(b) that the articles had been first imported prior to the 22nd day of April, 1926; or

(c) that the articles had been first imported on or after the 22nd day of April, 1926, and the duty aforesaid had been duly paid thereon:

Provided that 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 provision.

(6) Whenever the Revenue Commissioners are satisfied that any partially manufactured article liable to the duty imposed by this section is imported for further manufacture and subsequent exportation, 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 duty aforesaid.

(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.

(8) In this section the expression “wireless telegraphy” includes wireless telephony.

9 Increase of additional duties on immature spirits.

9.—(1) In lieu of the additional customs duties in respect of immature spirits specified in Part II of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional customs duties in respect of immature spirits specified in Part I of the Second Schedule to this Act.

(2) In lieu of the additional excise duties in respect of immature spirits specified in Part III of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional excise duty in respect of immature spirits specified in Part II of the Second Schedule to this Act.

(3) The duties imposed by this section shall not be charged or levied on any mixture, compound, or preparation which on importation is charged with duty in respect of the spirit contained in it or used in its preparation or manufacture if the mixture, compound, or preparation is one which is recognised by the Revenue Commissioners as being used for medical purposes.

(4) If any person proves to the satisfaction of the Revenue Commissioners that any spirits, in respect of which the duty imposed by this section has been paid, are spirits to which the restrictions contained in the Immature Spirits (Restriction) Act, 1915, as amended by any Act of the Oireachtas passed or to be passed in the financial year now current do not apply, and that such spirits have been delivered to him and used solely in the manufacture or preparation of an article recognised by the Revenue Commissioners as an article used for medical purposes or have been used for scientific purposes, such person shall, subject to compliance with the regulations made or to be made by the Revenue Commissioners under section 4 of the Finance Act, 1918, be entitled to obtain from the Revenue Commissioners repayment of the amount of the duty imposed by this section paid in respect of the spirits so used.

10 Additional duties on wines.

10.—(1) In lieu of the present customs duties in respect of wine, there shall (subject to the provisions of this Act) be charged, levied, and paid as on and from the 22nd day of April, 1926, the following customs duties on all wine imported into Saorstát Eireann, that is to say:—

Wine—	£	s.	d.
Not exceeding 30 degrees of proof spirit, the gallon	0	5	0
Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon	0	12	0
And for every degree or fraction of a degree, beyond the highest above charged, an additional duty the gallon	0	1	0
Sparkling wine in bottle, an additional duty, the gallon	1	5	0
Still wine in bottle, an additional duty, the gallon	0	4	0

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

(3) For the purposes of this section, wine rendered sparkling or effervescent and bottled in warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section, and the time when the wine is entered for home consumption shall be deemed to be the time of importation.

(4) In this section the word “wine” includes the lees of wine.

11 Continuance of new import duties.

11.—(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) continued up to the 1st day of May, 1926, by section 23 of the Finance Act, 1925 (No. 28 of 1925), shall, with the exception aforesaid and the further exception of the duty on blank film on which no picture has been impressed, continue to be charged, levied, and paid on and from the said 1st day of May, 1926, up to the 1st day of May, 1927.

(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 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.”

12 Continuance of additional duties on dried fruit.

12.—(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, 1926, by section 24 of the Finance Act, 1925 (No. 28 of 1925), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1926, up to the 1st day of August, 1927.

(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 “Saorstát Eireann” for the expression “Great Britain and Ireland.”

13 Additional exemption from duty on wearing apparel.

13.—The duty imposed by section 16 of the Finance Act, 1925 (No. 28 of 1925), shall not be charged or levied on any component parts of corsets made wholly or mainly of non-textile materials.

14 Amendment of section 29 of Finance Act, 1924.

14.—So much of sub-section (1) of section 29 of the Finance Act, 1924 (No. 27 of 1924), as enacts that section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by section 22 of the said Finance Act, 1924, shall cease to have effect, and the said section 29 shall be construed and have effect as if all references therein to the said duty were omitted therefrom.

15 Amendment of section 15 of Finance Act, 1924.

15.—Sub-section (3) of section 15 of the Finance Act, 1924 (No. 27 of 1924), shall be construed and have effect as if the word “caramel” were omitted therefrom.

16 Exemption of certain substances from soap substitutes duty.

16.—Neither the customs duty imposed by section 21 of the Finance Act, 1924 (No. 27 of 1924), nor the customs duty imposed by section 22 of the Finance Act, 1925 (No. 28 of 1925), shall be charged or levied on any of the following substances when imported otherwise than as a part or ingredient of any article or preparation, that is to say, sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, or borax.

17 Exemption of certain medicinal articles from any duty.

17.—Articles which are liable to duty under section 15 of the Finance Act, 1924 (No. 27 of 1924) or under section 16 of that Act or under section 21 of the Finance Act, 1925 (No. 28 of 1925), and contain no dutiable ingredients other than saccharin to an extent not exceeding one per cent., and are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of any duty whether imposed by one of the said sections or otherwise.

18 Exemption of greyhound coursing matches from entertainments duty.

18.—On and after the 1st day of November, 1926, 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 courses between greyhounds.

19 Bottling of spirits in warehouses.

19.—(1) Section 68 of the Spirits Act, 1880, shall be construed and have effect as if the following two sub-sections were respectively inserted therein in lieu of sub-section (3) and sub-section (7) respectively now contained therein, that is to say:—

“(3) If the spirits are for home consumption they must be drawn off into either—

(a) imperial or reputed quart bottles; or

(b) imperial or reputed pint bottles; or

(c) imperial one-half-pint bottles; or

(d) imperial one-quarter-pint bottles; or

(e) imperial one-eighth-pint bottles,

and packed in cases containing either—

(f) one or more dozen imperial or reputed quart bottles; or

(g) two or more dozen imperial or reputed pint bottles; or

(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles; or

(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles; or