Finance Act , 1931

PART I. Income tax.

1 Income tax and sur-tax for the year 1931-32.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1931, at the rate of three shillings in the pound.

(2) Sur-tax shall be charged for the year beginning on the 6th day of April, 1931, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1930.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1930, in relation to income tax and sur-tax shall, subject to the provisions of Part II. of the Finance Act, 1929 (No. 32 of 1929), and 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, 1931.

2 Amendment of section 8 of the Finance Act, 1925.

2.—Sub-section (1) of section 8 of the Finance Act, 1925 (No. 28 of 1925), shall be construed and have effect and be deemed always to have had effect as if after the figures “1918” now contained therein there were inserted the words and figures “or under Rule 18 of the General Rules applicable to Schedules A, B, C, D, and E of the said Act.”

3 Exemption of certain moneys payable to hospitals.

3.—(1) Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of any moneys payable to the governing body of any hospital under the Public Charitable Hospitals (Temporary Provisions) Act, 1930 (No. 12 of 1930).

(2) This section shall be deemed to have come into force on and had effect as on and from the 6th day of April, 1930.

4 Proceedings in respect of certain penalties.

4.—Notwithstanding that the amount of a penalty recoverable under the Income Tax Acts cannot be definitely ascertained by reason of the fact that the amount of tax by reference to which such penalty is to be calculated has not been finally ascertained, proceedings may be instituted for the recovery of such penalty and, if at the hearing of such proceedings the amount of such tax has not then been finally ascertained, the Court may, if it is of opinion that such penalty is recoverable, adjourn such proceedings and shall not give any judgment or make any order for the payment of such penalty until the amount of such tax has been finally ascertained.

PART II Customs and Excise.

5 Duty on mineral hydrocarbon light oils.

5.—(1) A customs duty at the rate of fourpence per gallon shall be charged, levied and paid on all mineral hydrocarbon light oils imported into Saorstát Eireann on or after the 7th day of May, 1931, and on all mineral hydrocarbon light oils imported into Saorstát Eireann before the 7th day of May, 1931, and landed in Saorstát Eireann on or after that date.

(2) Where the Revenue Commissioners are satisfied that any mineral hydrocarbon light oils are intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oils or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter, they may, subject to such conditions as they may think fit to prescribe, permit such mineral hydrocarbon light oils to be imported without payment of the duty imposed by this section.

(3) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under the foregoing sub-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 mineral hydrocarbon light oil in respect of which such contravention has taken place shall be forfeited.

(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon light oil or oils and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of hydrocarbon light oils and are not suitable or intended for use as a substitute for any hydrocarbon light oil or oils or for subsequent recovery of the same, section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon light oil or oils contained in such goods.

(5) A drawback equal to the amount of the duty shown to the satisfaction of the Revenue Commissioners to have been paid in respect of the goods shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oils, and on the loading into any aircraft of any such oils for use on a voyage to a place outside Saorstát Eireann.

(6) The following provisions shall have effect with respect to the duty imposed and to the drawback allowed by this section, that is to say:—

(a) the provisions of section 98 of the Customs Consolidation Act, 1876, which relate to the charging of duty on the quantity of goods ascertained by weight, measure or strength at the time of actual delivery thereof, shall apply to mineral hydrocarbon light oils when cleared from a warehouse for home use as they apply to the specially excepted goods mentioned in the said section 98;

(b) subject to compliance with such conditions as to security for the re-exportation of the goods as the Revenue Commissioners may impose, the duty shall not be chargeable in respect of mineral hydrocarbon light oils imported for exportation after transit through Saorstát Eireann or by way of transhipment;

(c) if any person for the purpose of obtaining any repayment of the duty makes or causes to be made any statement or representation which is untrue in any material particular, he shall be liable at the election of the Revenue Commissioners either to a customs penalty equal to treble the value of the goods (including duty) or to a customs penalty of one hundred pounds and the goods in respect of which the offence is committed shall be forfeited.

(7) For the purposes of this section the expression “hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.

The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.

6 Additional duties on sugar.

6.—(1) In addition to the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose and saccharin, there shall, as on and from the 7th day of May, 1931, be charged, levied, and paid the duties specified in the second column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule.

(2) In addition to the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 7th day of May, 1931, be charged, levied, and paid the duties specified in the third column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule.

(3) On or in respect of all sugar, molasses, glucose, and saccharin in the hands of the manufacturer thereof on the 7th day of May, 1931, there shall be charged, levied, and paid, in addition to the present excise duties, the duties specified in the third column of Part I of the First Schedule to this Act, and there shall be paid and allowed, in addition to the present drawbacks and allowance, the drawbacks and allowance set out in Part II of the said Schedule.

(4) Where a person has, before the passing of this Act, entered into a contract to purchase sugar beet for the purpose of manufacturing sugar therefrom and such sugar where so manufactured will be liable to the excise duties imposed by this section, no provision in such contract whereby the price payable thereunder for such sugar beet is variable in the event of a variation in the import duties on sugar shall have effect in relation to the customs duties imposed by this section.

7 Alteration of duty on sugar confectionery.

7.—(1) In lieu of the duties of customs chargeable under section 15 of the Finance Act, 1924 (No. 27 of 1924), as amended by section 25 of the Finance Act, 1925 (No. 28 of 1925), section 15 of the Finance Act, 1926 (No. 35 of 1926), and section 20 of the Finance Act, 1928 (No. 11 of 1928), there shall be charged, levied and paid on all sugar confectionery imported into Saorstát Eireann on or after the 7th day of May, 1931, a customs duty at the rate of four and four-fifths pence on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in such sugar confectionery but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in such sugar confectionery.

(2) In the case of fruit (not liable to duty as fruit) in syrup imported in sealed tins or cans, the duty imposed by this section shall, in lieu of the full rate of four and four-fifths pence, be

charged and levied at the following reduced rates, that is to say:—

(a) if such fruit contains not more than thirty-three and one-third per cent. of sweetening matter, one and one-fifth pence on the pound, and

(b) if such fruit contains more than thirty-three and one-third per cent. of sweetening matter, three and three-fifths pence on the pound.

(3) In this section the expression “sugar confectionery” means confectionery made from or containing sugar or other sweetening matter and not containing cocoa, and includes breads, biscuits, cakes, cake mixtures, puddings and powders (other than medicinal powders) sweetened with sugar or other sweetening matter, and not containing cocoa, and also sweetmeats, jams, marmalades, and jellies not containing cocoa, and also peels and fruits candied, crystallised or otherwise preserved with sugar or any other sweetening matter, and not containing cocoa, but does not include ginger preserved in syrup imported into Saorstát Eireann in wooden barrels or casks of a capacity of not less than one hundredweight.

(4) 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 sugar confectionery as defined in this section were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.

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

8.—(1) In lieu of the duties of customs chargeable under section 22 of the Finance Act, 1928 (No. 11 of 1928), 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 of the Finance Act, 1928) imported into Saorstát Eireann on or after the 7th day of May, 1931, 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 three farthings 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 and five pence 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.

9 Alteration of duty on cocoa preparations.

9.—(1) In lieu of the duties of customs chargeable under section 16 of the Finance Act, 1924 (No. 27 of 1924), there shall be charged, levied, and paid on all preparations made from or containing cocoa in any form imported into Saorstát Eireann on or after the 11th day of June, 1931, a customs duty at the rate of six and three-fifths pence on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in any such preparation but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in any such preparation.

(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 preparations made from or containing cocoa in any form were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.

(3) As from the 11th day of June, 1931, there shall be allowed on the due exportation or the due shipment for use as ships' stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported preparation made from or containing cocoa in any form and chargeable as such with the duty imposed by this section has been used, a drawback equal to the duty paid under this section in respect of the quantity of such preparation which appears to the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(4) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may in order to facilitate trade modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.

10 Continuance of new import duties.

10.—(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, the duty on blank film on which no picture has been impressed, and the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres) continued up to the 1st day of May, 1931, by section 7 of the Finance Act, 1930 (No. 20 of 1930), shall, with the exceptions aforesaid and the further exception of cinematograph films (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) imported on or after the 7th day of May, 1931, and designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus, continue to be charged, levied, and paid on and from the said 1st day of May, 1931, up to the 1st day of May, 1932.

(2) There shall be charged, levied, and paid on all cinematograph films (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) which are imported into Saorstát Eireann on or after the 7th day of May, 1931, and before the 1st day of May, 1932, and are designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus a customs duty at the following rates, that is to say:—

(3) 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 (as the case may require) of the duty on cinematograph films included in and not excepted from the new import duties continued by sub-section (1) of this section or of the duty imposed by sub-section (2) of this section.

(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by sub-section (1) of this section and the duty imposed by sub-section (2) of this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

11 Continuance of additional duties on dried fruits.

11.—(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, 1931, by section 8 of the Finance Act, 1930 (No. 20 of 1930), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1931, up to the 1st day of August, 1932.

(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.”

12 Drawback on component parts of bedsteads.

12.—Where it is shown to the satisfaction of the Revenue Commissioners that any imported component part of a bedstead made wholly of metal in respect of which the duty chargeable under section 18 of the Finance Act, 1925 (No. 28 of 1925), has been duly paid has been used as a component part in the manufacture or assembly in Saorstát Eireann of any finished bedstead and for no other purpose, a drawback equal to the duty so paid shall be allowed on the due exportation as merchandise of such finished bedstead.

13 Exemption from motor car duty.

13.—The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), shall not be charged or levied on any casting, stamping, pressing or forging which has not undergone any process of machining and is not an assembly of motor car component parts (howsoever joined together), and is imported either separately or packed only with other articles which, if imported separately, would be exempted by this section from the said duty.

14 Re-importation of woven tissues.