Finance Act , 1939

PART I. Income Tax.

1 Income tax and sur-tax for the year 1939-40.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1939, at the rate of five shillings and six pence in the pound.

(2) Sur-tax for the year beginning on the 6th day of April, 1939, 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 (including increases made by this Act) as those at which it is charged for the year beginning on the 6th day of April, 1938.

(3) The several statutory and other provisions which were in force on the 5th day of April, 1939, in relation to income tax and sur-tax and also the provisions relating to increases in the rates of sur-tax contained in this Act 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 said year beginning on the 6th day of April, 1939.

2 Sur-tax for the year 1938-39.

2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1938 (No. 25 of 1938), the following provisions shall have effect in relation to the sur-tax charged for the year beginning on the 6th day of April, 1938, that is to say:—

(a) the rates at which the said sur-tax shall be charged in respect of the income of any individual which exceeds three thousand pounds but does not exceed eight thousand pounds shall (subject to the subsequent provisions of this section) be the several rates at which the said sur-tax is chargeable by virtue of the said section 1 increased, in the case of each such rate, by ten per cent.;

(b) the rates at which the said sur-tax shall be charged in respect of the income of any individual which exceeds eight thousand pounds shall (subject to the subsequent provisions of this section) be the several rates at which the said sur-tax is chargeable by virtue of the said section 1 increased, in the case of each such rate, by fifteen per cent.

(2) In the case of any individual to whom paragraph (a) of the foregoing sub-section of this section applies, the amount of the surtax with which he is charged by virtue of the said paragraph (a) shall not exceed, and shall, where necessary, be reduced to, the sum of the following amounts, that is to say:—

(a) the amount of the sur-tax which he would be liable to pay if his income had reached but had not exceeded three thousand pounds, and

(b) the amount by which his income exceeds three thousand pounds reduced by income tax at the standard rate on such excess.

(3) In the case of any individual to whom paragraph (b) of sub-section (1) of this section applies, the amount of the sur-tax with which he is charged by virtue of the said paragraph (b) shall not exceed, and shall, where necessary, be reduced to, the sum of the following amounts, that is to say:—

(a) the amount of the sur-tax which he would be liable to pay if his income had reached but had not exceeded eight thousand pounds, and

(b) the amount by which his income exceeds eight thousand pounds reduced by income tax at the standard rate on such excess.

(4) The amount payable by virtue of any assessment, made on or before the 10th day of May, 1939, in respect of sur-tax for the year beginning on the 6th day of April, 1938, to which any of the foregoing provisions of this section applies shall, by virtue of this section and without more, be deemed to be so varied as to give effect to such of the said provisions as is or are applicable.

3 Alteration of personal allowances.

3.—Sub-section (1) of section 18 of the Finance Act, 1920, shall be construed and have effect as if the words “two hundred and twenty pounds” were substituted therein for the words “two hundred and twenty-five pounds,” and the said sub-section (1) as amended by sub-section (2) of section 3 of the Finance Act, 1932 (No. 20 of 1932), shall be construed and have effect as if the words “one hundred and twenty pounds” were substituted for the words “one hundred and twenty-five pounds.”

4 Alteration of allowance in respect of earned income.

4.—In lieu of sub-section (1) (repealed by this Act) of section 3 of the Finance Act, 1932 (No. 20 of 1932), it is hereby enacted that the following provision shall be substituted for section 16 of the Finance Act, 1920, and Part II of the latter Act shall be construed and have effect accordingly, that is to say:—

“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total, income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income as estimated in accordance with the provisions of the Income Tax Acts of a sum equal to one-fifth of the amount of that income, but not exceeding, in the case of any individual, the sum of three hundred pounds.”

5 Exemption in respect of certain profits from sweepstakes.

5.—(1) Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of the profits of any sweepstake held under the Public Hospitals Act, 1933 (No. 18 of 1933), which, but for this section, would have been assessable under Case I of the said Schedule D on the organisers (within the meaning of the said Public Hospitals Act, 1933) of such sweepstake or on the sweepstake committee appointed in pursuance of that Act for the purpose of such sweepstake by the said organisers thereof.

(2) In this section, the word “sweepstake” has the meaning given to it by section 1 of the Public Hospitals Act, 1933 (No. 18 of 1933), for the purposes of that Act.

(3) This section shall be deemed to have come into force on and to have had effect as on and from the 6th day of April, 1933.

6 Exemption of certain allowances under the Army Pensions Act, 1937.

6.—Allowances payable under section 3 of the Army Pensions Act, 1937 (No. 15 of 1937), shall, in respect of the year beginning on the 6th day of April, 1937, be exempt from income tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

7 Assessment of certain profits derived from the keeping of a stallion.

7.—Where a person who is the occupier of land in respect of the occupation of which he is assessed under Schedule B of the Income Tax Act, 1918, is also the owner or part owner of a stallion which is ordinarily kept on such land, profits derived by such person from fees received or receivable for the service by such stallion on such land of mares owned by other persons shall be deemed, for the purposes of the Income Tax Acts, to arise from the occupation of such land.

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 on or after the 11th day of May, 1939, 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 the said First 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, apply to a duty mentioned in the said First Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned 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) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in the said First Schedule, the following provision shall apply and have effect in relation to that duty, 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 said duty 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

(5) Subject to the provisions of the two next preceding sub-sections 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 the said First Schedule shall have effect in respect of the duty mentioned at that reference number.

(6) Where an article is chargeable with a duty imposed by this section, such article shall not be deemed, for any purpose arising under the First Schedule to this Act other than the purposes of section 8 of the Finance Act, 1919, to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), for the purposes of that Act is the result of labour within that particular country.

(7) In this section and the First Schedule to this Act, the expression “the United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and includes the Channel Islands and the Isle of Man.

9 Alteration of rates of duty on tobacco.

9.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 11th day of May, 1939, be charged, levied, and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 20 of the Finance Act, 1935 (No. 28 of 1935).

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 11th day of May, 1939, be charged, levied, and paid at the several rates specified in Parts II and III of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 20 of the Finance Act, 1935 (No. 28 of 1935).

(3) Sub-sections (2) to (5) of the said section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of that section at a rate specified in Part II or Part III of the Second Schedule to this Act, and for the purpose of such application references in the said sub-sections (2) to (5) of the said section 19 to Parts I and II respectively of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Parts II and III respectively of the Second Schedule to this Act.

10 Alteration of rates of duty on mineral hydrocarbon light oil.

10.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No, 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of ten pence the gallon in lieu of the rate mentioned in the said section 1.

(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied, and paid at the rate of eight pence the gallon in lieu of the rate mentioned in the said section 1.

11 Alteration of rates of duty on hydrocarbon oil.

11.—(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of ten pence the gallon in lieu of the rate mentioned in sub-section (1) of the said section 21.

(2) The rebate allowable under sub-section (2) of the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 11th day of May, 1939, be allowed at the rate of ten pence the gallon in lieu of the rate mentioned in the said sub-section (2).

(3) The duty of excise imposed by the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied, and paid at the rate of eight pence the gallon in lieu of the rate mentioned in sub-section (3) of the said section 21.

(4) The rebate allowable under sub-section (4) of the said section 21 of the Finance Act, 1935, shall in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding sub-section of this section was paid at the rate of eight pence the gallon, be allowed at the rate of eight pence the gallon in lieu of the rate mentioned in the said sub-section (4).

12 Exemption from cinematograph film duty.

12.—The following provisions shall have effect in respect of the duty (being a duty on certain cinematograph films) imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 8 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), that is to say:—

(a) whenever it is shown, to the satisfaction of the Revenue Commissioners,—

(i) that a positive cinematograph film chargeable with the said duty is imported by or on behalf of a club, society, or other organisation, and

(ii) that such organisation is conducted wholly or mainly for the purpose of the study of film technique by the members thereof and is not conducted for profit, and

(iii) that such film will be exhibited only to members of such organisation and persons invited to such exhibition by a member of such organisation, and

(iv) that no payment (other than the annual or other periodical subscription to such organisation by members thereof) will be made by or taken from any person for admission to any exhibition of such film, and

(v) that such film will be exported after the exhibition thereof to the members of such organisation,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such film to be imported without payment of the said duty or repay any such duty paid on importation;

(b) whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any positive cinematograph film chargeable with the said duty (not being film designed and intended for use in conjunction with the mechanical production or reproduction of vocal or other sounds) of a width not exceeding seven-tenths of an inch, that such film was produced outside the State by the reversion process from exposed undeveloped film, the Revenue Commissioners may (whether such film was or was not subject outside the State to the operation of slitting or dividing), subject to compliance with such conditions as they may think fit to impose, permit such film, together with any extensions added thereto solely for winding purposes, to be imported without payment of the said duty or repay any such duty paid on importation.

13 Amendments of certain Finance Acts.

13.—(1) Every Act mentioned at the head of a Part of the Third Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Third Schedule shall be amended in the manner stated in the third column of the said Part of the said Third Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.

(2) Every amendment which is so stated as aforesaid in the Third Schedule to this Act shall (save as is otherwise provided in the third column of the said Third Schedule) have effect as on and from the 11th day of May, 1939.

(3) The particulars stated in the fourth column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Third Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Third Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Third Schedule.

14 Divers amendments of the Customs Acts.

14.—(1) The table of prohibitions and restrictions inwards annexed to section 42 of the Customs Consolidation Act, 1876, is hereby amended by deleting therefrom the words “coffee, chicory” where they occur in the paragraph beginning “Extracts, essences, or other concentrations”.

(2) Section 22 (which relates to stamp duty on customs entries) of the Finance Act, 1924 (No. 27 of 1924), shall not apply to entries for reimported goods in respect of which a bill of store has been issued.

(3) Sub-section (5) of section 12 of the Finance Act, 1934 (No. 31 of 1934), is hereby amended by the deletion of the word and figures “section 12” and the insertion of the word and figures “section 13” in lieu of the word and figures so deleted.

This sub-section shall have and be deemed to have had effect as from the passing of the Finance Act, 1934 (No. 31 of 1934).

(4) Whenever the Minister for Finance, in exercise of the power conferred on him by paragraph (b) of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), requires a duty to be charged, levied, and paid at a particular rate, he may, if he so thinks proper, fix as such particular rate a rate calculated in a different manner or on a different basis from that in or on which the normal rate of the said duty is calculated.