Finance Act , 1934

Type Act

Publication 1934-08-02

State In force

Source Irish Statute Book

articles 37

Ref. No	Description of Article Liable of Duty	Rate of Duty
1	Outer garments (other than hats, caps, gloves, and shawls) which are wholly or mainly knitted or made of knitted fabric, and component parts of such outer garments.	40
2	Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by men or suitable for wear by women, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments.	60
3	Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by boys, or suitable for wear by girls, or suitable for wear by infants, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments.	40
4	Undergarments made wholly or mainly of silk and, in the opinion of the Revenue Commissioners, suitable for wear by women or suitable for wear by girls, and also component parts of such undergarments.	60
5	Undergarments which are, in the opinion of the Revenue Commissioners, suitable for wear by infants, and also component parts of such undergarments.	30
6	Undergarments not chargeable under Reference Number 4 or Reference Number 5 of this Schedule, and also component parts of such undergarments.	40
7	Handkerchiefs.	60
8	Gloves and component parts thereof.	40
9	Umbrellas and component parts thereof.	40
10	Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed, and also component parts of such hats and caps.	60
11	Hats and caps which, in the opinion of the Revenue Commissioners, are suitable for wear by men or suitable for wear by boys, and, in either case, are made wholly or mainly of woven wool tissue or are silk hats, and also component parts of such hats and caps.	60
12	Hats and caps not chargeable under Reference Number 10 or Reference Number 11 of this Schedule, and also component parts of such hats and caps.	25
13	Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended solely for use in sport, and also component parts of such articles.	10
14	All garments which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or the members of his family or household.	25
15	Articles of personal clothing or wearing apparel not chargeable under any other Reference Number in this Schedule, and component parts of such articles.	30
16	Accessories of personal clothing and wearing apparel.	30

Note.—This Part of this Schedule does not apply to any article chargeable under Reference Number 14 in this Schedule.

Ref. No.	Description of Article Liable to Duty	Rates of Minimum Duties
17	Proofed overcoats and other proofed coats.	5/- per article
18	Overcoats and suits which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.	10/- per article
19	Overcoats and suits which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.	5/- per article
20	Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.	4/- per article
21	Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.	2/- per article
22	Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.	2/- per article
23	Waistcoats which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.	1/- per article
24	Hose and half-hose.	6/- per dozen pairs.
25	Underwear which is wholly or mainly knitted or made of knitted fabric.	10/- per dozen articles.
26	Knitted cardigans, pullovers, jerseys, waistcoats, and similar articles.	15/- per dozen articles.

Note.—This part of this Schedule applies only to articles which are chargeable under Reference Number 14 in this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.

Ref. No.	Description of Article Liable to Duty	Rates of Minimum Duties
27	Overcoats, suits, and costumes chargeable under Reference Number 14 in this Schedule.	3/-per overcoat suit, or costume.
28	Coats, jackets, frocks, dresses, wraps, skirts and trousers chargeable under Reference Number 14 in this Schedule and not imported with and as part of a suit or costume.	1/6 per article
29	All articles of personal clothing or wearing apparel chargeable under Reference Number 14 in this Schedule and not mentioned at either Reference Number 27 or Reference Number 28 in this Schedule.	-/6 per article

FOURTH SCHEDULE. Motor Car Duty.

PART I.

Ref. No.	Article Chargeable with Duty	Rate of Duty
1	On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods, but excluding any such motor car body which is, in the opinion aforesaid, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the drivers.	Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.
2	On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is shown, to the satisfaction of the Revenue Commissioners, not to have been used before importation for the carriage outside Saorstát Eireann of persons or goods for reward.	Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.
3	On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is not shown to the satisfaction of the Revenue Commissioners, to be chargeable at reference number 2 in this Schedule.	An amount equal to one hundred and fifty per cent. of the value of the article.
4	On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is not chargeable at any of the foregoing reference numbers.	An amount equal to twenty-two and two-ninths per cent. of the value of the article.
5	On all component parts of motor car bodies which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver.	An amount equal to twenty-six and two-thirds per cent. of the value of the article.
6	On all unassembled iron or steel parts of motor car bodies which are, in the opinion of the Revenue Commissioners, suitable only for incorporation in the body of a motor car designed and constructed for use as an omnibus or a charabanc or for use for the carriage of goods.	An amount equal to fifty per cent. of the value of the article.
7	On all component parts and accessories, which in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are suitable only for incorporation in a motor car body of a class chargeable under reference number 4 of this Schedule.	An amount equal to twenty-two and two-ninths per cent. of the value of the article.
8	On all component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are not chargeable at any of the foregoing reference numbers.	An amount equal to fifty per cent. of the value of the article.

PART II.

Ref. No.	Article Chargeable with Duty	Rate of Duty
9	On every motor car chassis, whether imported separately or together with the body intended to be attached to it or as part of a complete or substantially complete motor car.	An amount equal to thirty-three and one-third per cent. of the value of the article.
10	On all tyres which are imported separately and are, in the position of the Revenue Commissioners, suitable for use on motor cars, including, in the case of pneumatic tyres, inner tubes, as well as outer covers.	An amount equal to thirty-three and one-third per cent of the value of the article.
11	On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine blocks, rear half-axles, crankshafts, or piston connecting rods, whether (in every case) assembled or unassembled.	An amount equal to thirty-three and one-third per cent. of the value of the article.
12	On all parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine assembles, transmission assemblies, or propelling gear assemblies.	An amount equal to ten per cent. of the value of the article.
13	On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are radiators, lamps, or starting motors.	An amount equal to ten per cent. of the value of the article.
14	On every article which, in the opinion of the Revenue Commissioners, is a motor car chassis frame assembled otherwise than by welding, soldering, or other like process.	An amount equal to ten per cent. of the value of the article.
15	On all component parts and accessories (other than battery plates) of motor car chassis which are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process and are not chargeable at any of the foregoing reference numbers in this part of this schedule.	An amount equal to thirty-three and one-third per cent. of the value of the article.

PART III.

Note.—The duties mentioned in this Part of this Schedule are payable at the election of the importer and when paid are to be taken in lieu and satisfaction of all duties of customs (including duties mentioned in Part I or Part II of this Schedule) for the time being chargeable by any means on the articles collectively or on any of them individually, except any duty (other than a duty mentioned in Part I or Part II of this Schedule chargeable on sparking plugs.

Ref. No.	Article Chargeable with Duty	Rate of Duty
16	On a number of articles (not including a body shell painted, upholstered, or fitted with glass) imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car body and to be imported for assembly in Saorstt Eireann.	An amount equal to twenty per cent. of the total value of all the articles making up the aggregate, together with the sum of (where the said aggregate includes a body shell wholly or substantially assembled but not painted, upholstered, or fitted with glass) two pounds ten shillings.
17	On a number of articles imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car chassis and to be imported for assembly in Saorstt Eireann.	An amount equal to twelve and one-half per cent. of the total value of all the articles making up the aggregate.

FIFTH SCHEDULE. Steam Car Duty.

1	On every steam car body, whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete steam car.	Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.
2	On all component parts and accessories of steam car bodies which at importation are, in the opinion of the Revenue Commissioners, assembled.	An amount equal to fifty per cent. of the value of the article.
3	On all component parts and accessories of steam car bodies which are made of iron or of steel or of a combination of iron and steel and, in the opinion of the Revenue Commissioners, are at importation unassembled and are suitable only for incorporation in a steam car body designed, constructed, and intended for the carriage of goods.	An amount equal to fifty per cent. of the value of the article.
4	On every steam car chassis, whether imported separately or together with the body intended to be attached to it as or as part of a complete or substantially complete steam car.	An amount equal to ten per cent. of the value of the article.
5	On all component parts and accessories of steam car chassis which at importation are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process.	An amount equal to ten per cent. of the value of the article.

SIXTH SCHEDULE.

PART I.

Unmanufactured, viz.:—		s.	d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	the lb.	8	6
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	”	9	5
Manufactured, viz.:—
Cavendish or negrohead manufactured in bond	”	11	0

PART II.

Unmanufactured, viz.:—		s.	d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	the lb.	7	4
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb.	”	8	3
Manufactured, viz.:—		s.	d.
Cavendish or negrohead manufactured in bond	the lb.	9	6

SEVENTH SCHEDULE. Repeals and Amendments of Certain Finance Acts.

Ref. No.	Act affected.	Nature of Repeal or Amendment.
1	Finance (No. 2) Act, 1927 (No. 38 of 1927).	The duty imposed by section 2 of the Act mentioned in the second column at this reference number shall be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of twopence per article or the rate mentioned in the said seciton 2. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the said duty imposed by the said section 2, and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty.
2	Finance Act, 1931 (No. 31 of 1931).	Sub-section (2) of section 7 of the Act mentioned in the second column at this reference number is hereby repealed.
3	Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931).	Sub-sections (2) and (3) of Section 1 of the Act mentioned in the second column at this reference number are hereby repealed, and in lieu thereof the following provision shall have effect, that is to say:— Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, 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 the said Section 1 of the said Act mentioned in the second column at this reference number or to take delivery from a bonded warehouse without payment of the said duty of any articles chargeable with the said 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.
4	Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).	Section 12 of the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:— (a) in sub-section (1), by the deletion of the words “and not liable to duty as fruit,” where they occur in that sub-section; and (b) in sub-section (3), by the deletion of all words from the words “and fruit in syrup” to the end of the sub-section.
5	Finance Act, 1932 (No. 20 of 1932).	Where the Revenue Commissioners are satisfied that any component parts of pianos are being imported for use in the manufacture or assembly (to an extent for the time being approved of by the Minister for Industry and Commerce), of pianos in Saorstt Eireann, they may, subject to compliance with such conditions as they may think fit to impose, charge and levy, in respect of such component parts, the duty imposed by section 16 of the Act mentioned in the second column at this reference number at the rate of an amount equal to ten per cent. of the value of the article in lieu of the rate mentioned in the said section 16. Section 8 of the Finance Act, 1919, shall not apply to the said duty when charged, in pursuance of the foregoing provision, at the rate of an amount equal to ten per cent. of the value of the article.
6	Finance Act, 1932 (No. 20 of 1932).	Sub-section (7) of section 22 of the Act mentioned in the second column at this reference number (as amended at reference number 4 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), shall be further amended by adding at the end of the said sub-section the following words and paragraphs, that is to say:— “and (h) glue, and (i) size.”
7	Finance Act, 1932 (No. 20 of 1932).	Section 36 of the Act mentioned in the second, column at this reference number is hereby repealed.
8	Finance Act, 1932 (No. 20 of 1932).	The First Schedule to the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:—
		(a) at reference number 16 (as amended at reference number 10 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), by deleting the word “stationery” where it first occurs in the second column, and by inserting in the said second column the word “articles” in lieu of the word so deleted, and (b) at the said reference number 16 (as amended as aforesaid), by adding in the second column the following paragraph:— “(g) postcards, visiting cards, business cards, greeting cards, invitation cards, complimentary cards and menu cards.” (c) at the said reference number 16 (as amended as aforesaid), by adding the following provision:— “Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at this reference number when and in so far as it is chargeable on articles mentioned in paragraph (b) in the second column.”
9	Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).	The First Schedule to the Act mentioned in the second column at this reference number shall be amended at reference number 14 by adding in the second column of that Schedule the following paragraph, that is to say:—
		“(d) couplings, joints, and other similar fittings which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in connection with tubes or pipes and bear any external screw threading and are of an external diameter, at any such screw threading, not exceeding one and one-half inches.”
10	Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).	The First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 16, by deleting the words “one shilling” where they occur in paragraph (d), sub-paragraph (12), in the second column, and by inserting in the said sub-paragraph the word “ninepence” in lieu of the words so deleted; and (b) at the said reference number 16 (as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)), by deleting sub-paragraphs (34) and (41) of paragraph (d) in the second column; and (c) at the said reference number 16 (as amended as aforesaid) by adding, at the end of paragraph (d), in the second column, the following sub-paragraphs:— “(47) handles and sections of handles for chimney or sewer scrapers or cleaners and component parts (made wholly or mainly of wood) of such handles or such sections; (48) bungs, plugs, spiles, and shives for casks or barrels.”
11	Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).	The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 7, by inserting in the third column the following letters and figures, that is to say:— (i) opposite paragraph (b) in the second column, the letters and figures “per cwt., 60s.” (ii) opposite paragraph (c) in the second column and opposite paragraph (d) in the same column, and opposite paragraph (e) in the same column, the letters and figures “per lb., 3s.” and (b) at the said reference number 7, by inserting in the fourth column opposite paragraph (b) in the second column the figures and letter “45s.”, and (c) at the said reference number 7, by inserting in the fifth column the following provision, that is to say:— “Section 8 of the Finance Act, 1919, shall not apply to the duties mentioned in paragraphs (c), (d), and (e) respectively, in the second column at this reference number.”
12	Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).	The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 10, by deleting the figure and letter “6d.” where they secondly occur in the third column and substituting therefor the letters and figures “per cwt., 84s.”, and (b) at the said reference number 10, by deleting the figure and letter “4d.” where they secondly occur in the fourth column, and (c) at the said reference number 10, by inserting in the fifth column the following provision, that is to say:— “Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at paragraph (c) in the second column at this reference number.”
13	Finance Act, 1933 (No. 15 of 1933).	Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 12, by deleting paragraph (d) in the second column, and (b) at reference number 17, by adding, in the second column, the following paragraph:— “(e) gate posts and gate columns.”
14	Finance Act, 1933 (No. 15 of 1933).	The Third Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 4, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and (b) at reference number 5, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and by deleting the figures and letters “24th” and substituting therefor the figures and letters “15th,” and (c) at reference number 6, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw.”

EIGHTH SCHEDULE. Enactments the Duties Under which are Terminated.

Ref. No.	Enactments Imposing Duty.	Particulars of Duty Terminated.
1	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 3 in the First Schedule to the Act mentioned in the second column at this reference number.
2	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 5 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 5 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933).
3	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 7 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 6 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and at reference number 6 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933).
4	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 14 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference numbers 7 and 8 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).
5	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 17 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).
6	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 19 in the First Schedule to the Act mentioned in the second column at this reference number.
7	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 20 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 9 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933), and at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).
8	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 24 in the First Schedule to the Act mentioned in the second column at this reference number.
9	Finance Act, 1932 (No. 20 of 1932), section 11.	The duty mentioned at reference number 25 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 12 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).
10	Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1.	The duty mentioned at reference number 8 in Part I of the First Schedule to the Act mentioned in the second column at this reference number.
11	Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1.	The duty mentioned at reference number 12 in Part I of the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 6 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).
12	Finance Act, 1933 (No. 15 of 1933), section 4.	The duty mentioned at reference number 7 in Part I of the First Schedule to the Act mentioned in the second column at this reference number.

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