Finance Act , 1933

PART I. Income tax and Sur-tax.

1 Income tax and sur-tax for the year 1933-34.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1933, at the rate of five shillings in the pound.

(2) Sur-tax for the year beginning on the 6th day of April, 1933, 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, 1932.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1932, 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,1933.

2 Further relief in respect of certain double residents.

2.—Where the Revenue Commissioners are satisfied in respect of any person—

(a) that such person is entitled under article 2 of the Agreement set out in the First Schedule to the Finance Act, 1928 (No. 11 of 1928), to be allowed relief from double taxation for any particular year, and

(b) that the principal place of abode of such person for the said year was situate in Great Britain or Northern Ireland, and

(c) that such person did not in the said year spend in the aggregate more than six months in Saorstát Eireann, and

(d) that the total amount of income tax and sur-tax (including British as well as Saorstát Eireann income tax and sur-tax) payable by such person for the said year after deduction of all such relief from double taxation as aforesaid exceeds the total amount of British income tax and sur-tax which would have been payable by such person for the said year if he had not been resident in Saorstát Eireann for that year,

the Revenue Commissioners may grant to such person such further relief from Saorstát Eireann income tax and sur-tax as in their opinion is just, but not exceeding the amount by which the total amount of income tax and sur-tax (including British as well as Saorstát Eireann income tax and sur-tax) mentioned in the foregoing paragraph (d) of this section exceeds the total amount of British income tax and sur-tax mentioned in that paragraph.

3 Relief in the case of statutory deductions from remuneration.

3.—If an Act is passed (whether before or after the passing of this Act) by the Oireachtas in the financial year beginning on the 1st day of April, 1933, authorising the making of particular deductions from particular moneys earned by and payable to any particular class or classes of persons during the said financial year, such Act shall, for the purpose of computing an assessment under Schedule E of the Income Tax Act, 1918, on any member of such particular class or any of such particular classes, be deemed to have been in operation in respect of the financial year beginning on the 1st day of April, 1932.

PART II. Customs and Excise.

4 Imposition of duties in the First Schedule.

4.—(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 11th day of May, 1933, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919 shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty stated in the fourth column of the First Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.

(3) Where a percentage is stated in the third or the fourth 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.

(4) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.

(5) Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.

5 Imposition of duties in the Second Schedule.

5.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 3rd day of June, 1933, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty stated in the fourth column of the Second Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.

(3) Where a percentage is stated in the third or the fourth column of the Second 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.

(4) The provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.

(5) Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.

6 Duty on fruit.

6.—(1) There shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Third Schedule to this Act and all fruit of any of the said several descriptions preserved in water without the addition of sugar or other sweetening matter imported into Saorstát Eireann on or after the 11th day of May, 1933, a customs duty at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.

(2) There shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column of the Third Schedule to this Act and is imported into Saorstát Eireann on or after the 11th day of May, 1933, a customs duty at the rate of one penny the pound.

(3) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for the purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise or shipped for use as stores or deposited in a bonded warehouse for shipment as stores.

(4) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with the duty imposed by this section.

(5) Any article chargeable with the duty imposed by this section which is 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—

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

(b) that such article had been imported prior to its exportation and was not, at the time of such importation, liable to any duty of customs, or

(c) that such article had been imported prior to its exportation and that all duties of customs to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

(7) 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 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.

7 Duty on mineral hydrocarbon heavy oil.

7.—(1) In lieu of the duty imposed by section 23 of the Finance Act, 1932 (No. 20 of 1932) on mineral hydrocarbon white oil, a customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all mineral hydrocarbon heavy oil imported into Saorstát Eireann on or after the 11th day of May, 1933.

(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 mineral hydrocarbon heavy oil as defined in this section 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.

(3) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon heavy oil and such goods are, in the opinion of the Revenue Commissioners, substantially mixtures or blends of mineral hydrocarbon heavy oils or are suitable or intended for use as a substitute for mineral hydrocarbon heavy oil or for use for the subsequent recovery of any such oil, section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon heavy oil contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876.

(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon heavy oil and such goods are, in the opinion of the Revenue Commissioners, not substantially mixtures or blends of mineral hydrocarbon heavy oils and are not suitable or intended for use as a substitute for mineral hydrocarbon heavy oil or for use for the subsequent recovery of such oil, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the mineral hydrocarbon heavy oil contained in such goods.

(5) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

(6) For the purposes of this section, the expression “mineral hydrocarbon heavy oil” means mineral hydrocarbon oil of a specific gravity not less than .835 and not more than .950, the flash point of which, as determined by the Pensky-Martens apparatus, is not lower than 285 Fahrenheit and not higher than 410 Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70 Fahrenheit, is not less than 100 seconds and not more than 1,000 seconds, and which is artificially coloured or, if not artificially coloured, is (when tested in the Lovibond Tintometer) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 red and 35.5 yellow.

8 Duty on daily newspapers.

8.—(1) There shall be charged, levied, and paid a customs duty (in addition to any other customs duty which may be chargeable) at the rate of two-fifths of one penny per copy on all daily newspapers imported into Saorstát Eireann on or after the 29th day of May, 1933.

(2) The following provisions shall have effect as on and from the 29th day of May, 1933, in relation to the duty imposed by this section, that is to say:—

(a) the said duty shall not be charged or levied on copies of newspapers imported singly through the post;

(b) where it is shown to the satisfaction of the Revenue Commissioners that any copies of a newspaper on which the said duty has been paid have not been used in Saorstát Eireann and have been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publisher to such importer in respect of such copies, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such copies, but subject to the limitation that such repayment shall be at the rate of two-fifths of one penny per copy notwithstanding that the said duty so paid may have been of a greater amount, and subject to the limitation that such repayment of duty shall not be payable on less than thirty dozen copies (not necessarily of the same newspaper or the same date) returned at the one time;

(c) whenever and so long as the Revenue Commissioners are satisfied that the average daily circulation in Saorstát Eireann of any newspaper does not exceed one thousand copies, the said duty shall not be charged on any copies of such newspaper.

9 Duty on matches.

9.—In lieu of the customs duty imposed by section 11 of the Finance Act, 1927 (No. 18 of 1927), and the customs duty imposed by the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 4 in the Second Schedule to that Act, there shall be charged, levied, and paid on all matches imported into Saorstát Eireann on or after the 24th day of May, 1933 a customs duty at the following rates, that is to say:—

(a) on all wooden matches; boxes or other containers—

	£	s.	d.
Containing not more than 10 matches. Per 1,000 containers		6	8
Containing more than 10 but not more than 20 matches. Per 1,000 containers		13	4
Containing more than 20 but not more than 50 matches. Per gross (144) containers		4	9
Containing more than 50 but not more than 75 matches. Per gross (144) containers		7	1
For every additional 25 or part of 25 matches over 75. Per gross (144) containers		1	8

(b) on all other matches; boxes or other containers—

Containing not more than 20 matches. Per 1,000 containers	1	6	8
Containing more than 20 but not more than 50 matches. Per gross (144) containers		9	6
Containing more than 50 but not more than 75 matches. Per gross (144) containers		14	2
For every additional 25 or part of 25 matches over 75. Per gross (144) containers		3	4

10 Duty on mops.

10.—(1) The duty imposed by section 8 of the Finance (Customs Duties). (No. 2) Act, 1932 (No. 11 of 1932), as amended by the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall be charged, levied, and paid on all mops and component parts (other than component parts made wholly of metal) of mops imported into Saorstát Eireann on or after the 11th day of May, 1933, in addition to the articles on which the said duty is chargeable and leviable by virtue of the said section 8 as so amended.

(2) Sub-section (2) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932, shall apply and have effect as if the expression “brushes, brooms, or mops” were substituted therein for the expression “brushes or brooms” wherever that expression occurs.

(3) Sub-section (3) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932, shall apply and have effect as if the expression “brush, broom, or mop” were substituted therein for the expression “brush or broom” wherever that expression occurs.

(4) Sub-sections (4), (5) and (6) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932, shall apply to the duty imposed by that section when charged on an article made liable thereto by this section.

11 Alteration of rates of duty on certain personal clothing and wearing apparel.

11.—(1) The customs duties imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 11th day of May, 1933, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 7, that is to say:—

(a) on all articles of the nature of coats, wraps, costumes, or dresses made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by women or girls and on all component parts and accessories of such articles—at the rate of an amount equal to sixty per cent. of the value of the article;

(b) on all soft felt hats suitable for wear by men or boys—at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article.

(2) Section 7 (except sub-section (1) thereof) of the Finance (Customs Duties) (No. 2) Act, 1932, as amended by subsequent Acts shall apply to the duty imposed by that section when charged at rates fixed by this section in like manner as it applies to the said duty when charged at rates fixed by the said section 7.

12 Exemption of battery plates from duty.