Finance Act , 1934

PART I. Income Tax and Sur-tax.

1 Income tax and sur-tax for the year 1934-35.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1934, at the rate of four shillings and six pence in the pound.

(2) Sur-tax for the year beginning on the 6th day of April, 1934, 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, 1933.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1933, 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, 1934.

2 Cesser of certain allowances for repairs.

2.—(1) Rules 7 and 8 (which relate to certain allowances for repairs and maintenance) of No. V (Rules in respect of deductions and allowances) of Schedule A of the Income Tax Act, 1918, as amended by subsequent enactments, shall cease to have effect in respect of any assessment other than an assessment on any lands or on any farmhouse or farm buildings occupied together with any lands for the purpose of farming such lands or on any premises being mills, factories, or other similar premises.

(2) Where the Revenue Commissioners are satisfied, in respect of any house or building of which the annual value ascertained in accordance with section 187 of the Income Tax Act, 1918, does not exceed five pounds, that—

(a) such house or building is bona fide let to a tenant, and

(b) the cost of the repairs, maintenance, and insurance of such house or building is borne by the landlord or immediate lessor, and

(c) the annual income derived by the said landlord or immediate lessor from such house or building, taking one year with another, after making allowances for the cost to him of the said repairs, maintenance, and insurance is less than the annual value ascertained as aforesaid of such house or building,

the Revenue Commissioners may grant such relief by repayment or otherwise, as is just.

3 Certain assessments under Schedule E.

3.—(1) Assessments under Schedule E of the Income Tax Act, 1918, on persons to whom the Public Services (Temporary Economies) Act, 1933 (No. 37 of 1933), applied shall be computed as if the last-mentioned Act had not been enacted.

(2) For the purpose of computing an assessment under Schedule E of the Income Tax Act, 1918, for the year commencing on the 6th day of April, 1934, on a person who is an officer within the meaning of the Local Services (Temporary Economies) Act, 1934 (No. 16 of 1934), there shall be allowed a deduction equal to the amount of the deduction made or to be made in respect of the financial year beginning on the 1st day of April, 1934, under the said Local Services (Temporary Economies) Act, 1934, from the salary (within the meaning of that Act) of such person.

(3) For the purpose of computing assessments for the year beginning on the 6th day of April, 1934, under Schedule E of the Income Tax Act, 1918, on national school teachers in respect of remuneration receivable by them as such, the following provisions shall (without prejudice to the application and operation of sub-section (1) of this section) apply and have effect, that is to say:—

(a) the revised scales of salary and other grants sanctioned by the Minister for Education with the concurrence of the Minister for Finance and brought into operation as on and from the 1st day of April, 1934, shall be deemed to have been in operation in respect of the financial year beginning on the 1st day of April, 1933, and

(b) any deduction from salary or other grants on account of premiums payable under the National School Teachers (Ireland) Act, 1879, in respect of the said financial year beginning on the 1st day of April, 1933, shall be deemed not to have been made.

4 Assessment of certain royalties and other payments.

4.—The word “rents” wherever it occurs in the Income Tax Acts as part of the expression “stocks, shares, and rents” in relation to income arising outside Saorstt Eireann, shall include and be deemed always to have included any payment in the nature of a royalty and any annual or periodical payment in the nature of a rent derived from any lands, tenements, hereditaments, or heritages, including lands, tenements, hereditaments, or heritages to which the Rules of No. III of Schedule A of the Income Tax Act, 1918, or of Part I of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), would apply or have applied if such lands, tenements, hereditaments, or heritages were situate in Saorstt Eireann.

5 Power to grant relief in certain cases.

5.—Where the Revenue Commissioners are satisfied that the application of the provisions of Part II of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), would give rise to hardship in the case of income derived from an employment exercised wholly outside Saorstt Eireann, they may grant such relief as in their opinion is just.

6 Exercise of powers by one Special Commissioner.

6.—Notwithstanding anything to the contrary contained in any Act—

(a) any precept under section 139 of the Income Tax Act, 1918, may be issued by one Special Commissioner, and

(b) any application by any person for an adjustment of his liability and any claim by any person for exemption, abatement, relief or repayment of tax may be heard and determined by one Special Commissioner.

7 Issue of warrants and delivery of duplicates.

7.—(1) The Special Commissioners shall from time to time and as often as shall appear to them to be necessary, issue warrants signed (but not necessarily sealed) by two of such Commissioners appointing the persons named in such warrants to be collectors of the tax and sums of money (including any arrears) assessed and charged in the duplicates of assessments, and requiring and empowering the said persons to demand, collect, recover, and levy such tax and sums of money, including as aforesaid.

(2) Every warrant issued by the Special Commissioners before the commencement of this Part of this Act shall be, and be deemed always to have been, as valid and effectual as it would have been if the next preceding sub-section of this section had been in force when such warrant was issued.

(3) After the expiration of the respective times for the hearing of appeals (including appeals in relation to tax chargeable for a year of assessment beginning before the commencement of this Part of this Act) the inspector of taxes shall cause duplicates of all assessments to be delivered to the persons appointed by the Special Commissioners to be collectors.

(4) The issue, whether before or after the commencement of this Part of this Act, of a warrant signed (but not necessarily sealed) by two Special Commissioners shall be and be deemed always to have been sufficient authority to empower the persons named in such warrant to demand, collect, recover, and levy in accordance with such warrant the tax and sums of money (including arrears) assessed and charged in the duplicates of assessments.

(5) Section 197 of the Income Tax Act, 1918, is hereby repealed, and it is hereby declared that the foregoing sub-sections of this section shall have effect notwithstanding anything to the contrary contained in the Income Tax Act, 1918, or any other enactment.

PART II. Customs and Excise.

8 Imposition of duties in the First Schedule.

8.—(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 Saorstt Eireann on or after the 10th day of May, 1934, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles in the said second column.

(2) Where a percentage is stated in the third 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.

(3) The provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

9 Duty on boots and shoes.

9.—(1) In lieu of the duty imposed by section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, 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 Saorstt Eireann on or after the 10th day of May, 1934, a duty of customs at the rate (save as is hereinafter otherwise provided) stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) Duty at the rate of sixpence per boot or shoe (as the case may be) shall be the minimum duty chargeable by virtue of this section in respect of boots and shoes of any description which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstt Eireann by a person other than the importer or the members of his family or household, and accordingly the duty imposed by this section shall, in respect of all such boots and shoes, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the appropriate rate mentioned in the Second Schedule to this Act or the said rate of sixpence per boot or shoe.

(3) The duty imposed by this section shall not be charged or levied on shaped rubber soles or shaped rubber heels which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for attachment to the soles or heels of complete boots or shoes and are, in the opinion aforesaid, capable only of being so used, and the said duty shall also not be charged or levied on component parts of such shaped rubber soles or such shaped rubber heels as aforesaid.

(4) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts (chargeable with the duty imposed by this section) of boots or shoes are required to be imported into Saorstt Eireann by any person before the 1st day of July, 1935, for use in the manufacture in Saorstt Eireann of boots or shoes, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import, before the said 1st day of July, 1935, and without payment of the said duty, any such component parts as aforesaid either, as the Revenue Commissioners shall think proper, with or without limit or restriction as to quantity, class, or otherwise.

(5) In this section and in the Second Schedule to this Act, the word “boot” includes any external footwear which extends above the ankle of the wearer, and the word “shoe” includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.

10 Duty on personal clothing and wearing apparel.

10.—(1) In lieu of the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on every of the articles mentioned in the second column in Part I of the Third Schedule to this Act imported into Saorstt Eireann on or after the 10th day of May, 1934, a duty of customs at the rate (save as is otherwise provided by this section) stated in the third column of the said Part I of the said Schedule opposite the mention of the article in the said second column.

(2) In the case of the several articles mentioned in the second column in Parts II and III of the Third Schedule to this Act and to which the said Parts are respectively applicable, duty at the rate stated in the third column in the said Part II or the said Part III (whichever is applicable) opposite the mention of the article in the said second column shall be the minimum duty chargeable by virtue of this section in respect of each such article, and accordingly the duty imposed by this section shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I of the said Schedule or the rate chargeable under whichever of Parts II and III of the said Schedule is applicable to such article.

(3) The statement of a percentage in the third column of the Third Schedule to this Act opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article.

(4) Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by this section is imported for use exclusively in a stage play or other dramatic or musical representation or performance, 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 said duty.

(5) Where a shirt, collar, or cuff is exported from Saorstt Eireann and undergoes outside Saorstt Eireann the process of first dressing and is then reimported into Saorstt Eireann, the duty imposed by this section shall, notwithstanding anything contained in section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported from Saorstt Eireann.

(6) Notwithstanding anything contained in this section or the Third Schedule to this Act, the duty imposed by this section shall not be charged or levied—

(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor

(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor

(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor

(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor

(f) on any unassembled component parts of an umbrella, nor

(g) on any of the following partial assemblies of component parts of an umbrella, that is to say:—

(i) separate ribs each having a stay attached,

(ii) assembled ferrules,

(iii) assembled runners,

(iv) assembled handles, nor

(h) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor

(i) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor

(j) on hoods or 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 is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor

(k) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor

(l) on any article which, in the opinion of the Revenue Commissioners, is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease.

(7) In this section and in the Third Schedule to this Act the expression “wearing apparel” includes pocket handkerchiefs and umbrellas, and the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers,” and shall also be construed as including long trousers, short trousers, breeches, knickerbockers, and other similar articles.

11 Duty on certain woven tissues.

11.—(1) In lieu of the duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on all woven tissues (other than floor coverings) which are imported into Saorstt Eireann on or after the 10th day of May, 1934, and are made wholly or partly of wool or worsted and are imported in the piece and are not less than twelve inches in width and are not less than seven ounces in weight per square yard, a duty of customs at whichever of the following rates is applicable, that is to say:—

(a) if such woven tissue does not exceed one shilling and threepence in value per square yard—at the rate of an amount equal to thirty per cent. of the value of the article;

(b) if such woven tissue exceeds one shilling and threepence in value per square yard—at the rate of an amount equal to forty-five per cent. of the value of the article.

(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 “Saorstt Eireann” for the expression “Great Britain and Ireland”, and as though articles chargeable with the said duty 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) The duty imposed by this section shall not be charged or levied on any woven tissue in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue either—

(a) had been subjected, before importation, to a process of proofing by being backed or coated with a rubber or similar solution, or

(b) at importation forms part of a composite cloth which, or any part of which, had been subjected before importation, to a process of proofing.

(4) Whenever the Revenue Commissioners are satisfied, in respect of any woven tissue which but for this paragraph would be chargeable with the duty imposed by this section, that such woven tissue—

(a) is suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or