Finance Act , 1928

PART I. Income Tax.

1 Income tax and super-tax for the year 1928-29.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1928, at the rate of three shillings in the pound.

(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1928, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1927.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1927, 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, 1928.

2 Discontinuance of charge to super-tax.

2.—Super-tax shall not be charged for the year beginning on the 6th day of April, 1929, or any subsequent year.

3 Charge to sur-tax.

3.—(1) In addition to the income tax charged at the rate prescribed for any year there shall be charged, levied, and paid for that year in respect of the income of any individual, the total of which from all sources exceeds two thousand pounds, an additional duty of income tax (in this Act referred to as sur-tax) at the rate or rates prescribed by the Oireachtas for that year.

(2) Sur-tax shall be due and payable on or before the 1st day of January next after the end of the year of assessment, except that sur-tax or any part of sur-tax included in an assessment which is signed and allowed on or after the said 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is signed and allowed.

(3) All the provisions of the Income Tax Acts which were in force during the year beginning on the 6th day of April, 1927, shall in so far as they relate to super-tax or to any matter or thing touching super-tax continue to have effect and be construed as relating to sur-tax and to the similar matter or thing touching sur-tax, subject to the amendments made therein by this Act and subject to the following modifications, that is to say:—

(a) sub-section (1) of section 5 of the Income Tax Act, 1918, shall have effect as though the words “for the previous year” were omitted therefrom,

(b) sub-section (2) of section 5 of the said Act shall have effect as though the words “for any year” and the words “for the following year” were omitted therefrom,

(c) sub-section (3) of section 5 of the said Act shall have effect as though the words “of the previous year” were omitted therefrom,

(d) section 6 of the said Act shall not have effect,

(e) sub-section (3) of section 7 of the said Act shall have effect as though the words “following the year” were inserted therein before the words “for which super-tax is chargeable,” and

(f) sub-section (1) of section 8 of the said Act as amended by section 26 of the Finance Act, 1919, shall have effect as though the words “the year following the year of assessment” were inserted therein in lieu of the words “any year of assessment.”

4 Sur-tax for the year 1928-29.

4.—Sur-tax shall be charged for the year beginning on the 6th day of April, 1928, 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.

5 Amendment of section 157 of Income Tax Act 1918.

5.—Sub-section (2) of section 157 (which relates to the date when income tax is due) of the Income Tax Act, 1918, shall cease to have effect so far as it relates to tax chargeable under Schedule A, other than any tax so chargeable in respect of income which is or is to be treated as earned income.

6 Certificate of payment of income tax under Schedules A and B.

6.—(1) The landlord or immediate lessor or the occupier of any property charged or chargeable under Schedule A or Schedule B of the Income Tax Act, 1918, may apply to the inspector of taxes for the district in which such property is situated for a certificate that all income tax charged under the said Schedules for all the years of assessment ending prior to the 6th day of April preceding the date of the application has been paid and that no further income tax under the said Schedules is chargeable for such years, and the inspector of taxes on being satisfied as to the facts shall issue a certificate to that effect.

(2) Notwithstanding section 199 of the Income Tax Act, 1918, where the property charged or chargeable has been sold for valuable consideration, and the certificate referred to in this section has been issued, the tax certified as having been paid or as not being chargeable, shall not be recoverable by distress from the occupier of the property charged or upon the premises in respect of which the assessment is made.

(3) A certificate of the inspector of taxes under this section shall not discharge any person or property from income tax in case of fraud or failure to disclose material facts other than a bona-fide purchaser for valuable consideration without notice of such fraud or failure or the property of such purchaser.

7 Exemption of persons in consular service of foreign state.

7.—(1) Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax and sur-tax) in respect of the emoluments payable by a foreign state to which this section applies to any person who, being a citizen of such foreign state, is permanently employed in the consular service of such state and is appointed to serve in Saorstát Eireann and in respect of any income arising outside Saorstát Eireann accruing to any such person, and no account shall be taken of any such emoluments or income in estimating the amount of income of such person for the purposes of the Income Tax Acts.

(2) This section shall be deemed to have come into force on and shall be in force and have effect as on and from the 6th day of April, 1923, and if any person has paid tax from which he would be entitled to be exempted under this section he shall be entitled to repayment of such tax.

(3) This section applies to every foreign state in respect of which the Revenue Commissioners are for the time being satisfied that it gives to persons permanently employed in the consular service of Saorstát Eireann a similar exemption to that given by this section to persons permanently employed in the consular service of such foreign state.

8 Confirmation of Agreement.

8.—The Agreement set forth in the First Schedule to this Act is hereby confirmed and shall have effect with respect to the exemption or relief to be granted from Saorstát Eireann Income Tax, super-tax and sur-tax for the year beginning on the 6th day of April, 1928, and from Saorstát Eireann income tax and sur-tax for every subsequent year in which the said Agreement has, by virtue of an Act of the British Parliament, effect with respect to the exemption or relief to be granted, in the case of the year beginning on the 6th day of April, 1928, from British income tax, super-tax and sur-tax for that year and, in the case of any subsequent year, from British income tax and sur-tax for such year.

9 General notice to deliver lists, declarations or statements.

9.—(1) The Special Commissioners shall in each year of assessment cause general notice to be given, requiring all persons who, by the Income Tax Acts, are required to deliver any list, declaration, or statement to make out and deliver such list, declaration or statement to the inspectors of taxes for the respective districts or to the Revenue Commissioners within such time as shall be limited by such notice, not being less than twenty-one days from the giving thereof.

(2) The said general notice shall in each year be given by causing the same to be inserted once in the Iris Oifigiúil and once at least in each of two daily newspapers published in Saorstát Eireann and such insertions shall be deemed to be sufficient compliance with the foregoing sub-section and to be good service of such general notice on all persons concerned.

10 Notices of assessments and time for giving notice of appeals.

10.—(1) When assessments under Schedules A and B shall have been signed, the Special Commissioners shall cause notice thereof and of the time for giving notice of appeal to be given in such manner as they shall deem expedient.

(2) Any such notice may be given—

(a) by depositing the assessments with the inspectors of taxes for the respective districts for inspection by the persons assessed, and publishing notice of the time for giving notice of appeal in the Iris Oifigiúil and in at least two daily newspapers published in Saorstát Eireann; or

(b) by delivering to each person assessed a notification of the amount of his assessment and of the time for giving notice of appeal.

PART II. Customs and Excise.

11 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.

12 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.

13 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.

14 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.

15 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.

16 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.