FINANCE ACT, 1937

Type Act

Publication 1937-06-04

Last updated 1967-03-08

State Partially repealed superseded text

Text As published

Source Irish Statute Book

articles 22

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

9 amending acts · 1967-03-08, INCOME TAX ACT, 1967

Reform history JSON API


Ref. No.	Description of articles liable to duty	Rates of duty
1	Shirts	40%
2	Collars and cuffs	40%
3	Corsets, brassieres, and similar garments	40%
4	Gloves	40%
5	Handkerchiefs	60%
6	Undergarments made wholly or mainly of silk or artificial silk and not specifically mentioned at any other reference number in this Part of this Schedule.	60%
7	Umbrellas	40%
8	Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended for use in games or sport.	10%
9	Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed.	60%
10	Hats and caps which are, in the opinion of the Revenue Commissioners, either suitable for wear by men or suitable for wear by boys and (in either case) are either top hats or hats or caps made wholly or mainly of woven tissue of wool or worsted.	60%
11	Hats and caps not chargeable under either of the two next preceding reference numbers.	25%
12	Shawls	30%
13	Articles of personal clothing or wearing apparel which are wholly or mainly knitted or made of knitted fabric and are not chargeable under any of the foregoing reference numbers in this Part of this Schedule.	40%
14	Articles of personal clothing or wearing apparel not chargeable under any other reference number in this Part of this Schedule.	60%
15	Articles which are, in the opinion of the Revenue Commissioners, accessories of personal clothing or wearing apparel.	60%

Part II.


Ref. No.	Description of articles liable to duty	Rate of duty
16	All garments (whether complete or incomplete) 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 and the members of his family or household.	25%

Part III.

This Part of this Schedule does not apply to any article chargeable under Part II of this Schedule.


Ref. No.	Description of Articles liable to Duty	Rates of Minimum Duty
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 tissue and are not proofed, and are either suitable for wear by men or suitable for wear by boys.	10/- per overcoat or per suit, as the case may be.
19	Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys.	4/- per article.
20	Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys.	2/- per article.
21	Hose, half-hose, and component parts of hose or half-hose.	3d. per article.
22	Undergarments (excluding shirts and shirt collars) which, in the opinion of the Revenue Commissioners, are wholly or mainly knitted or made of knitted fabric.	10d. per article.
23	Cardigans, pullovers, jerseys, blouses, and similar articles wholly or mainly knitted or made of knitted fabric.	⅓ per article.
24	Cardigans pullovers, jerseys, blouses, and similar articles to which the next preceding reference number does not apply.	3/- per article.
25	Shirts.	⅓ per article.
26	Shirt collars	3d. per article.
27	Articles which, in the opinion of the Revenue Commissioners, are dungarees, overalls, aprons, pinafores, or similar garments and are not proofed.	⅙ per article.
28	Gloves and gauntlets made wholly or mainly of leather or of skin or of leather and skin and not backed with fur, and also component parts (made of leather or of skin or of leather and skin) of any such gloves, excluding any such gloves and gauntlets which, in the opinion of the Revenue Commissioners, are suitable and intended for wear by boys or for wear by girls or for wear by infants, and also excluding component parts of the said gloves and gauntlets so excluded.	8d. per article.
29	Suits, coats, and dresses which, in the opinion of the Revenue Commissioners, are made wholly or partly of woven tissue and are either suitable for wear by women or suitable for wear by girls.	15/- per suit, coat, or dress, as the case may be.
30	Skirts which do not form part of a suit or costume at importation and are, in the opinion of the Revenue Commissioners, made wholly or partly of woven tissue.	7/6 per article.
31	Handkerchiefs	1d. per article.

Part IV.

This Part of this Schedule applies only to articles which are chargeable under Part II of this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.


Ref. No.	Description of Articles liable to Duty	Rates of Minimum Duty
32	Overcoats, suits, and costumes.	3/- per overcoat, suit, or costume, as the case may be.
33	Coats, jackets, frocks, dresses, wraps, skirts, and trousers not imported with and as part of a suit or costume.	⅙ per article.
34	All articles of personal clothing or wearing apparel not chargeable under either of the foregoing reference numbers in this Part of this Schedule.	6d. per article.

FOURTH SCHEDULE. Amendments of Certain Finance Acts.

Part I.—Finance Act, 1926 (No. 35 of 1926).


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
1	Section 8.	The duty imposed by the said Section 8 shall, in so far as it is chargeable on component parts which are, in the opinion of the Revenue Commissioners, cabinets, cases, and other like containers completely or substantially manufactured, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate fixed by Section 21 of the Finance Act, 1932 (No. 20 of 1932), as amended by Section 13 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 2 in the Third Schedule to that Act.	Partial change of rate of duty on wireless telegraphy apparatus.

Part II.—Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
2	Section 2 and the First Schedule.	(a) Sub-section (3) of the said Section 2 shall be deleted, and the following sub-section shall be substituted therefor, that is to say:—	The duty on agricultural machinery.
		“(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.” and
		(b) in Paragraph 2 of the said First Schedule—
		(i) the words “swathe turners” shall be deleted, and the words “swathe turners and machines capable of being used as swathe turners” shall be substituted therefor, and
		(ii) the words “hay tedders (excluding hay kickers)” shall be deleted, and the words “hay tedders and hay kickers” shall be substituted therefor, and
		(iii) the words “single and double turnip and mangold seed sowing machines” shall be deleted, and the words “machines for sowing seeds of root crops” shall be substituted therefor.
3	Section 8	(a) In sub-section (2) of the said Section 8, the paragraph (c) which was inserted in that sub-section by Section 14 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 6 in the Fourth Schedule to that Act shall be deleted, and	The duty on brushes and brooms.
		(b) the following sub-section shall be added at the end of the said Section 8, that is to say,
		“(7) 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.”
4	Section 22, as amended by subsequent enactments.	In sub-section (7) of the said Section 22, the following words and paragraphs shall be added at the end of the said sub-section as amended by subsequent enactments, that is to say:— “and (n) adhesive pastes, and (o) powders for the preparation of adhesive pastes.”	Additions to articles liable to package duty.

Part IV.—Finance (Customs Duties) (No. 4) Act, 1932 (No. 34of 1932).


Ref.No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
5	First Schedule, Ref. No. 11.	In the second column at the said Ref. No. 11, all words from the word “excluding” to the word “gallery” shall be deleted, and the words “excluding any such frame containing a picture which is imported for a public picture gallery” shall be substituted therefor.	The duty on wooden picture frames.

Part V.—Finance Act, 1933 (No. 15of 1933).


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
6	Section 7	In sub-section (6) of the said Section 7, the words “the Lovibond Tintometer” shall be deleted, and the words “a Lovibond Tintometer having a cell of which the length is eighteen inches” shall be substituted therefor.	The duty on mineral hydrocarbon heavy oil.
7	First Schedule, Ref. No. 6.	The duty mentioned at the said Ref. No. 6 shall:—	Change of rate of duty on unglazed clay manufactures.
		(i) when chargeable at the full rate, be charged, levied, and paid at the rate of an amount equal to seventy-five per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and
		(ii) when chargeable, by virtue of Section 8 of the Finance Act, 1919, at a preferential rate, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the fourth column at the said reference number.
8	Second Schedule, Ref. No. 2.	The provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said Ref. No. 2.	The duty on dry batteries.

Part VI.—Finance Act, 1934 (No. 31 of 1934).


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
9	First Schedule, Ref. No. 16.	In the second column at the said Ref. No. 16, the following word and sub-paragraph shall be added at the end of paragraph (a), that is to say:—	The duty on certain leather and skin bags, etc.
		“and
		(iii) bags which are, in the opinion aforesaid, designed, constructed, and suitable to be carried about the person when shopping, for the primary purpose of holding the articles purchased.”
10	First Schedule, Ref. No. 27.	In the second column at the said Ref. No. 27 the following words shall be inserted after the word “bedding,” that is to say, “including articles (whether imported separately or in the piece) which are, in the opinion of the Revenue Commissioners, bedspread centres, but”.	Extension of the duty on bedding.
11	Section 5.	Sub-section (3) of the said Section 5 shall be deleted.	Cesser of bounty on mineral hydrocarbon light oil.

Part VIII.—Finance Act, 1935 (No. 28 of 1935).


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
12	First Schedule, Ref. No. 7.	(a) In paragraph (c) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor, and	The duty on certain metal frames and sashes.
		(b) in paragraph (d) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor.
13	First Schedule, Ref. No. 9.	The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of an amount equal to one hundred per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on parcel tape and holders therefor.
14	First Schedule, Ref. No. 25.	In the fourth column, the first provision, that is to say, the provision beginning with the words “The duty” and ending with the word “chargeable,” shall be deleted.	The duty on certain religious books.
15	Sixth Schedule, Ref Nos. 2 and 4.	The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), shall)— (a) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 2, be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 2, and	Change of rate of duty on certain component parts of boots and shoes.
		(b) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 4, be charged levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 4.

Part IX.—Finance Act, 1936 (No. 31 of 1936).


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
16	First Schedule, Ref. No. 9.	The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of one penny the hundred articles in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on disc bottle stoppers.
17	First Schedule, Ref. No. 27.	In the second column at the said Ref. No. 27—	The duty on casein, etc. goods.
		(a) paragraph (i) shall be deleted, and
		(b) paragraph (o) shall be deleted and the following paragraph shall be substituted therefor, that is to say, “(o) trays of every description.”
18	First Schedule, Ref. No. 37.	In the second column at the said Ref. No. 37 the words “wood, glass” shall be deleted.	Extension of the duty on certain uncovered buttons.
19	First Schedule, Ref. No. 41.	In paragraph (a) in the second column all words from the words “but excluding” to the end of the paragraph shall be deleted.	The duty on certain laces.

FIFTH SCHEDULE. Customs Duties Terminated.


Ref. No.	Enactment imposing or defining the duty	Particulars of the duty	General description of the duty
1	The Finance Act, 1932 (No. 20 of 1932), Section 16.	The duty imposed by the said Section 16, but so far only as that duty is chargeable on watches and component parts of watches.	The duty on watches and component parts thereof.
2	The Finance Act, 1932 (No. 20 of 1932), Section 19.	The duty imposed by the said Section 19.	The duty on gramophone records.
3	The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 12 in the First Schedule.	The duty mentioned at the said Ref. No. 12.	The duty on adhesive paste.
4	The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 15 in the First Schedule.	The duty mentioned at the said Ref. No. 15, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number.	The duty on certain books bound in leather or imitation leather.
5	The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 6 in the First Schedule.	The duty mentioned at the said Ref. No. 6, but so far only as that duty is chargeable on articles mentioned in paragraph (d) in the second column at the said reference number.	The duty on cast iron desk and seat standards.
6	The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 21 in the First Schedule.	The duty mentioned at the said Ref. No. 21.	The duty on certain articles of woven fabric.
7	The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 40 in the First Schedule.	The duty mentioned at the said Ref. No. 40.	The duty on certain aluminium manufactures.
8	The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 42 in the First Schedule.	The duty mentioned at the said Ref. No. 42.	The duty on certain wirebound hose.
9	The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 4 in Part I of the Second Schedule.	The duty mentioned at the said Ref. No. 4.	The duty on asbestos articles.
10	The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 10 in the Second Schedule.	The duty mentioned at the said Ref. No. 10.	The duty on certain glazed pipes and connections.
11	The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 14 in the First Schedule.	The duty mentioned at the said Ref. No. 14.	The duty on certain articles of sheet or tubular metal.
12	The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 41 in the First Schedule.	The duty mentioned at the said Ref. No. 41, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number.	The duty on certain material for the manufacture of laces.

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