LegalizeFinance (No. 2) Act 1947
PART I. Income Tax.
1 Deductions of income tax after 5th April 1948.
1.—(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1948, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1948, shall be calculated at the rate of seven shillings in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1947.
(2) The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1948, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1947, and partly of a payment or deduction made, by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1948, that is to say:—
(a) so much of the said sum as consists of a payment or deduction in respect of income tax for the year beginning on the 6th day of April, 1947, shall be calculated at the rate of six shillings and sixpence in the pound, being the standard rate of income tax for that year;
(b) so much of the said sum as consists of a payment or deduction made, by virtue of the said section 6, in respect of income tax for the year beginning on the 6th day of April, 1948, shall be calculated at the rate of seven shillings in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1947.
2 Sur-tax for the years 1946-47 and 1947-48.
2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1946 (No. 15 of 1946), sur-tax for the year beginning on the 6th day of April, 1946, 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 following rates in lieu of the rates referred to in the said section 1, that is to say:—
| In respect of the first one thousand five hundred pounds of the income | Nil. |
|---|---|
| In respect of the excess over one thousand five hundred pounds, | |
| for every pound of the first five hundred pounds of the excess | Ninepence |
| for every pound of the next one thousand pounds of the excess | One shilling and sixpence |
| for every pound of the next one thousand pounds of the excess | Three shillings |
| for every pound of the next one thousand pounds of the excess | Four shillings |
| for every pound of the next one thousand pounds of the excess | Five shillings |
| for every pound of the next two thousand pounds of the excess | Six shillings |
| for every pound of the next two thousand pounds of the excess | Seven shillings and sixpence |
| for every pound of the next ten thousand pounds of the excess | Eight shillings |
| for every pound of the remainder of the excess | Eight shillings and sixpence |
(2) Section 3 of the Finance Act, 1928 (No. 11 of 1928), shall, in relation to the sur-tax for the year beginning on the 6th day of April, 1946, have effect subject to the provisions of this section.
(3) The amount payable by virtue of any assessment, made on or before the 15th day of October, 1947, in respect of sur-tax for the year beginning on the 6th day of April, 1946, 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.
(4) Section 1 of the Finance Act, 1947 (No. 15 of 1947), shall have effect subject to the provisions of this section.
PART II. Customs and Excise.
3 Alteration of customs duties on toilet preparations, etc.
3.—On and from the 16th day of October, 1947, section 10 of the Finance Act, 1935 (No. 28 of 1935), and the First Schedule to that Act shall be construed as if every rate of duty mentioned in the third column of that Schedule at reference number 27 were doubled.
4 Alteration of customs duties on fur clothing, etc.
4.—(1) On and from the 16th day of October, 1947, the duty of customs on articles to which the provisions of section 7 of the Finance Act, 1937 (No. 18 of 1937), and the Third Schedule to that Act, as amended, apply, shall be at the rate of 75 per cent. ad valorem in lieu of the rate heretofore chargeable, so far as the said provisions relate to articles of the following description, which, in the opinion of the Revenue Commissioners, have not, before importation, been substantially worn or otherwise used, that is to say, articles of personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, are made wholly or mainly of fur, and component parts made wholly or mainly of fur, of articles of personal clothing and wearing apparel.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty chargeable in accordance with subsection (1) of this section, 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 said articles 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.
5 Alteration of customs duties on wine.
5.—(1) In lieu of the customs duties on wine imposed by section 8 of the Finance Act, 1946 (No. 15 of 1946), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 16th day of October, 1947, the following customs duties on all wine imported into the State, that is to say:—
| Wine— | £ | s. | d. | |
|---|---|---|---|---|
| Not exceeding 25 degrees of proof spirit, | the gallon | 0 | 12 | 0 |
| Exceeding 25 but not exceeding 30 degrees of proof Spirit | the gallon | 1 | 0 | 0 |
| Exceeding 30 but not exceeding 42 degrees of proof spirit | the gallon | 2 | 8 | 0 |
| And for every degree or fraction of a degree beyond the highest above charged, an additional duty | the gallon | 0 | 4 | 0 |
| Sparkling wine in bottle, an additional duty, | the gallon | 2 | 10 | 0 |
| Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty | the gallon | 0 | 8 | 0 |
| Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty | the gallon | 0 | 16 | 0 |
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.
(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.
(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.
(5) In this section the word “wine” includes the lees of wine.
6 Alteration of duties on spirits.
6.—(1) The Finance Act, 1920, as amended by section 7 of the Finance Act, 1946 (No. 15 of 1946), shall, as on and from the 16th day of October, 1947, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the First Schedule to this Act for the matter inserted therein by the said section 7, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 16th day of October, 1947, be charged, levied and paid at the rate of six pounds, seventeen shillings the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 7 of the Finance Act, 1946.
(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
7 Alteration of duties on tobacco.
7.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 16th day of October, 1947, 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 6 of the Finance Act, 1947 (No. 15 of 1947).
(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 16th day of October, 1947, be charged, levied, and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 6 of the Finance Act, 1947 (No. 15 of 1947).
(3) Subsections (3) 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 subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Part II of the Second Schedule to this Act.
(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 16th day of October, 1947, be at the rate of two shillings and eight pence per pound.
8 Amendments of entertainments duty.
8.—(1) On and after the 16th day of January, 1948, subsection (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates inserted therein by subsection (1) of section 10 of the Finance Act, 1947 (No. 15 of 1947), there were substituted the following rates, that is to say:—
| Rate of Duty | ||||||||
|---|---|---|---|---|---|---|---|---|
| Where the payment for admission, excluding duty, | ||||||||
| s. | d. | s. | d. | s. | d. | |||
| exceeds | 0 | 4 | and does | not exceed | 0 | 5 | 0 | 3 |
| ” | 0 | 5 | ” | ” | 0 | 6 | 0 | 4 |
| ” | 0 | 6 | ” | ” | 0 | 8 | 0 | 6 |
| ” | 0 | 8 | ” | ” | 1 | 0 | 0 | 9 |
| ” | 1 | 0 | ” | ” | 1 | 3 | 1 | 0 |
| ” | 1 | 3 | ” | ” | 1 | 9 | 1 | 6 |
| ” | 1 | 9 | ” | ” | 2 | 3 | 2 | 3 |
| ” | 2 | 3 | ” | ” | 3 | 0 | 3 | 0 |
| ” | 3 | 0 | ” | ” | 4 | 0 | 4 | 0 |
| ” | 4 | 0 | 4 | 0 | ||||
| for the first 4s. and 4s. for every additional 4s. or part of 4s. |
(2) On and after the 16th day of January, 1948, subsection (2) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates inserted therein by subsection (2) of section 10 of the Finance Act, 1947, there were substituted the following rates, that is to say:—
| Rate of Duty | ||||||||
|---|---|---|---|---|---|---|---|---|
| Where the payment for admission, excluding duty, | ||||||||
| s. | d. | s. | d. | s. | d. | |||
| exceeds | 0 | 4 | and does | not exceed | 0 | 5 | 0 | 3 |
| ” | 0 | 5 | ” | ” | 0 | 6 | 0 | 4 |
| ” | 0 | 6 | ” | ” | 0 | 6 | 0 | 5 |
| ” | 0 | 6 | ” | ” | 0 | 8 | 0 | 8 |
| ” | 0 | 8 | ” | ” | 0 | 10 | 0 | 10 |
| ” | 0 | 10 | ” | ” | 1 | 1 | 1 | 3 |
| ” | 1 | 1 | ” | ” | 1 | 4 | 1 | 8 |
| ” | 1 | 4 | ” | ” | 1 | 6 | 2 | 0 |
| ” | 1 | 6 | ” | ” | 1 | 9 | 2 | 6 |
| ” | 1 | 9 | ” | ” | 2 | 0 | 3 | 0 |
| ” | 2 | 0 | ” | ” | 3 | 0 | 4 | 6 |
| ” | 3 | 0 | ” | ” | 4 | 0 | 6 | 0 |
| ” | 4 | 0 | 6 | 0 | ||||
| for the first 4s. and 6s. for every additional 4s. or part of 4s. |
(3) Paragraph (c) of subsection (3) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 16th day of January, 1948, for admission to an entertainment in any such theatre as is mentioned in the said subsection (3), have effect as if, for the words “thirty per cent. of the said duty” (inserted by subsection (3) of section 10 of the Finance Act, 1947), there were substituted the words “fifteen per cent. of the said duty”.
9 Alteration of customs duties on beer.
9.—(1) In lieu of the duties of customs imposed by subsection (1) of section 5 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), there shall, as on and from the 16th day of October, 1947, be charged, levied and paid on all mum, spruce or black beer, Berlin white beer and other preparations (whether fermented or not fermented) of/a similar character imported into the State, a duty of customs at the following rates, that is to say:—
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees, forty-two pounds four shillings;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees, forty-nine pounds, ten shillings and four pence.
(2) In lieu of the duty of customs imposed by subsection (2) of section 5 of the Finance (No. 2) Act, 1939, there shall, as on and from the 16th day of October, 1947, be charged, levied, and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing subsection of this section) imported into the State, a duty of customs at the rate of ten pounds, eleven shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) In lieu of the drawback payable under subsection (3) of section 5 of the Finance (No. 2) Act, 1939, there shall be allowed and paid on exportation or on shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing subsections of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (2) or in the said subsection (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section.
10 Alteration of excise duty on beer.
10.—(1) In lieu of the duty of excise imposed by section 6 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), there shall be charged, levied and paid on all beer brewed within the State on or after the 16th day of October, 1947, a duty of excise at the rate of ten pounds, eleven shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
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