Finance Act , 1936

PART I. Income Tax.

1 Income tax and sur-tax for the year 1936-37.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1936, 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, 1936, 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, 1935.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1935, 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, 1936.

2 Certain assessments on officers of local authorities.

2.—(1) In this section the word “salary” has the meaning given to it for the purposes of the Local Services (Temporary Economies) Act, 1934 (No. 16 of 1934), by sub-section (1) of section 3 of that Act as modified or qualified by the subsequent sub-sections of the said section.

(2) This section applies to every person who, for the year beginning on the 6th day of April, 1934, was entitled under sub-section (2) of section 3 of the Finance Act, 1934 (No. 31 of 1934), to the deduction mentioned in that sub-section and was charged for both the said year beginning on the 6th day of April, 1934, and the year beginning on the 6th day of April, 1935, under Schedule E of the Income Tax Act, 1918, by reference to the income of the year which was, in the case of each such year, the preceding year.

(3) Where the aggregate amount (in this sub-section referred to as the first aggregate) of—

(a) the income as computed for the purpose of the assessments made under Schedule E of the Income Tax Act, 1918, for the year beginning on the 6th day of April, 1934, upon a person to whom this section applies in respect of his salary, and

(b) the income as computed for the purpose of the assessments made under the said Schedule E for the year beginning on the 6th day of April, 1935, upon such person in respect of his salary,

exceeds the aggregate amount (in this sub-section referred to as the second aggregate) of—

(c) the salary (as reduced under the Local Services (Temporary Economies) Act, 1934) actually earned by such person for the year beginning on the 6th day of April, 1933, and

(d) the salary (as reduced as aforesaid) actually earned bysuch person for the year beginning on the 6th day of April, 1934,

the amount by which the first aggregate exceeds the second aggregate may, unless allowance for income tax in respect thereof has been given otherwise, be treated as a deduction in computing the amount of the income of such person assessable to income tax for the year beginning on the 6th day of April, 1936, in respect of his salary.

(4) Where the aggregate amount (in this sub-section referred to as the first aggregate) of—

(a) the salary (as reduced under the Local Services (Temporary Economies) Act, 1934) actually earned by a per son to whom this section applies for the year beginning on the 6th day of April, 1933, and

(b) the salary (as reduced as aforesaid) actually earned by such person for the year beginning on the 6th day of April, 1934,

exceeds the aggregate amount (in this sub-section referred to as the second aggregate) of—

(c) the income as computed for the purpose of the assessments made under Schedule E of the Income Tax Act, 1918, (as adjusted by repayment or otherwise) for the year beginning on the 6th day of April, 1934, upon such person in respect of his salary, and

(d) the income, as computed for the purpose of the assessments made under the said Schedule E (as adjusted by repayment or otherwise) for the year beginning on the 6th day of April, 1935, upon such person in respect of his salary,

the amount by which the first aggregate exceeds the second aggregate may be treated as an addition in computing the amount of the income of such person assessable to income tax for the year beginning on the 6th day of April, 1936, in respect of his salary.

3 Extension of certain time limits for making assessments.

3.—(1) Section 8 (which relates to time limits for making assessments) of the Finance Act, 1925 (No. 28 of 1925), shall be and is hereby amended by—

(a) deleting in sub-section (1) the words “not later than six years after the expiration of the year of assessment”, and

(b) deleting in sub-section (2) the words “not later than six years after the end of the year for which the person surcharged ought to have been charged”, and

(c) deleting in sub-section (3) the words “not later than six years after the end of the year of assessment”.

(2) Rule 18 (as amended by section 5 of the Finance Act, 1932 (No. 20 of 1932)) of the General Rules applicable to Schedules A, B, C, D, and E, of the Income Tax Act, 1918, shall be and is hereby amended by—

(a) deleting in paragraph (1) the words “one or more of the six years next preceding that year” and inserting in the said paragraph, in lieu of the said words so deleted, the words “previous year not earlier than the year beginning on the 6th day of April, 1922”, and

(b) deleting in paragraph (2) the words “later than six years after the expiration of the year of assessment, nor in any case”.

(3) Sub-section (3) of section 8 of the Finance Act, 1925 (No. 28 of 1925), shall, in its application to sur-tax by virtue of sub-section (3) of section 3 of the Finance Act, 1928 (No. 11 of 1928), have effect with and subject to the amendment thereof made by sub-section (1) of this section.

4 Alteration of allowance in respect of children.

4.—Sub-section (3) (which amends the sub-section next hereinafter-mentioned) of section 3 of the Finance Act, 1932 (No. 20 of 1932), is hereby repealed, and in lieu thereof it is hereby enacted that sub-section (1) (which relates to allowances in respect of children) of section 21 of the Finance Act, 1920, shall be construed and have effect as if the words “each such child to a deduction of sixty pounds” were substituted therein for the words “one child to a deduction of thirty-six pounds and in respect of each subsequent child to a deduction of twenty-seven pounds.”

5 Extension of allowance for wear and tear of machinery.

5.—Throughout Rules 6 and 7 (which relate to the allowance of deductions in respect of the wear and tear of machinery and plant and in respect of the replacement of obsolete machinery and plant) of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, every reference to the profits or gains of a trade shall be construed as including profits or gains of a profession or vocation chargeable to income tax under the said Schedule D, and the said Rules 6 and 7 shall apply and have effect accordingly.

6 Relief from double income tax on profits from the business of air transport.

6.—Section 4 (which relates to relief from double income tax on profits from the business of shipping) of the Finance Act, 1927 (No. 18 of 1927), shall apply in relation to profits or gains arising from the business of air transport in like manner in all respects as it applies in relation to profits or gains arising from the business of shipping, and, in order to give effect to such application, the said section 4 is hereby amended as follows, that is to say:—

(a) by the insertion in sub-section (1) of the words “or the business of air transport” after the words “business of shipping”, and

(b) by the insertion in sub-section (6) of the words “the expression ‘business of air transport’ means the business carried on by an owner of aircraft” after the words “owner of ships”, and

(c) by the deletion of the word “definition” where it occurs in the said sub-section (6) and the insertion in that sub-section of the word “sub-section” in lieu of the word so deleted.

PART II. Customs and Excise.

7 Imposition of duties in the First Schedule.

7.—(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 13th day of May, 1936, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article 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) Wherever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) Subject to the provisions of the next preceding sub-section of this section, 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.

8 Alteration of duties on sugar.

8.—(1) In lieu of the present customs duties, drawbacks, and allowance (other than duties imposed by a statutory order (for the time being in force) made by the Executive Council and confirmed by Act of the Oireachtas) in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 1st day of August, 1936, the customs duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported: the drawbacks and allowance set out in Part II of the said Second Schedule.

(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 1st day of August, 1936, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Second Schedule to this Act, and be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowances set out in Part II of the said Second Schedule.

(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—

(a) in clause 5, the 1st day of August, 1936, shall be substituted for the 6th day of May, 1925;

(b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this section.

(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.

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

9.—(1) In lieu of the duties of customs chargeable under section 13 of the Finance Act, 1935 (No. 28 of 1935), there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 1st day of August, 1936, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:—

(a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence the pound, and

(b) if the article, is prescribed in the official import list to be entered on importation by measure, at the rate of one shilling and eight pence the gallon.

(2) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—

(a) beer,

(b) cider,

(c) cocoa preparations,

(d) condensed full cream milk,

(e) fruits in syrup in sealed tins or cans,

(f) glucose,

(g) herb beer,

(h) honey, including artificial honey,

(i) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope),

(j) perry,

(k) polishing preparations,

(l) prepared liquid or quasi-liquid sauces or condiments,

(m) saccharin (including substances of a like nature or use),

(n) soaps and soap powders and all descriptions of soap substitutes,

(o) soups,

(p) spirits,

(q) sugar,

(r) articles charged with duty as sugar confectionery

(s) table waters,

(t) tobacco,

(u) toilet preparations,

(v) wine.

(3) The duty imposed by this section shall be in addition to any duty for the time being chargeable under a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, and shall also be in addition to any duty chargeable in respect of any spirits 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.

(4) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

10 Duty on sheet or plate glass.

10.—(1) There shall be charged, levied, and paid on every of the following articles (subject to the exceptions mentioned in the next following sub-section of this section) imported into Saorstát Eireann on or after the 13th day of May, 1936, a duty of customs at the several rates hereinafter respectively mentioned, that is to say:—

(a) on sheet or plate glass which has not been subjected to any process of working other than polishing, but excluding any such glass which is ribbed, fluted, figured, foliated, decorated, reinforced, coloured, or opal—at the rate of twenty shillings the hundredweight;

(b) on sheet or plate glass which has been silvered or metallised—at the rate of one hundred and twenty shillings the hundredweight;

(c) on all other sheet or plate glass—at the rate of sixty shillings the hundredweight;

(d) on mirrors (whether framed or not framed or backed or not backed), shelves, and table-tops made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass—at the rate of one hundred and twenty shillings the hundredweight.

(2) The duty imposed by this section shall not be charged or levied on any article mentioned in the next preceding sub-section of this section in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article or any glass forming part of such article has been subjected to a process of bending: or curving.

(3) 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 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.

11 Entertainments duty in respect of cinematographic exhibitions.

11.—(1) In this section—

the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments;

the expression “personal performance” means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—

(a) a dramatic performance,

(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,

(c) a number of variety items or turns such as are ordinarily given in a music-hall;

the expression “cinematographic exhibition” means an entertainment which consists of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means.

(2) On and after the 5th day of July, 1936, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of a cinematographic exhibition shall (save as is otherwise provided by the next following sub-section of this section) be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (2) of section 24 of the Finance Act, 1935 (No. 28 of 1935), that is to say:—