Finance Act , 1952

PART I. Income Tax.

1 Income tax and sur-tax for the year 195253.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1952, at the rate of seven shillings and six pence in the pound.

(2) Sur-tax for the year beginning on the 6th day of April, 1952, 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 is charged for the year beginning on the 6th day of April, 1951.

(3) The several statutory and other provisions which were in force on the 5th day of April, 1952, 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, 1952.

2 Alteration of earned income allowance and of allowance from total income (person aged sixty-five or upwards).

2.—(1) The following provision shall be substituted for section 16 of the Finance Act, 1920, as amended by section 4 of the Finance Act, 1939 (No. 18 of 1939), 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—

(a) one-fourth of so much of that income as does not exceed eight hundred pounds; and

(b) one-fifth of so much of that income as exceeds eight hundred pounds;

but not exceeding, in the case of any individual, the sum of four hundred pounds.”

(2) Section 4 of the Finance Act, 1951 (No. 15 of 1951), shall be construed and have effect as if—

(a) “one-fourth” were substituted for “one-fifth” in paragraph (a) of subsection (1), and

(b) “six hundred pounds” were substituted for “five hundred pounds” wherever the latter words occur in paragraphs (a) and (b) of subsection (1), and

(c) a reference to subsection (1) of this section were substituted in subsection (2) for the reference to section 4 of the Finance Act, 1939.

3 Deduction in respect of dependent relative—increase of income limit of relative.

3.—Subsection (1) of section 22 of the Finance Act, 1920, as amended by section 5 of the Finance Act, 1944 (No. 18 of 1944), and section 7 of the Finance Act, 1949 (No. 13 of 1949), is hereby further amended by the substitution of “whose total income from all sources does not exceed eighty pounds a year” for “whose total income from all sources does not exceed fifty pounds a year”.

4 Alteration of reduced rate relief and consequential amendment of section 32 of Income Tax Act, 1918.

4.—(1) The following provision shall be substituted for section 23 of the Finance Act, 1920, as amended by subsection (4) of section 3 of the Finance Act, 1932 (No. 20 of 1932), 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 be entitled to be charged at two-fifths of the standard rate of tax on the first one hundred pounds of his taxable income and at four-fifths of the standard rate of tax on the next one hundred pounds of that income.”

(2) References in any enactment to the said section 23 of the Finance Act, 1920, as amended by the said subsection (4) of section 3 of the Finance Act, 1932, shall be construed and have effect subject and with due regard to the substitution effected by subsection (1) of this section and, in particular, references in any enactment to half the standard rate of tax in relation to the first one hundred pounds of taxable income shall, as respects the first one hundred pounds of taxable income, be construed as references to two-fifths of the standard rate of tax and shall, as respects the next one hundred pounds of taxable income, be construed as references to four-fifths of the standard rate of tax.

(3) The following words shall be substituted for the words “half the standard rate of tax” in paragraph (i) of subsection (1) of section 32 of the Income Tax Act, 1918, as amended by section 26 of the Finance Act, 1920, and in subparagraph (i) of paragraph (e) of subsection (3) of the said section 32 as so amended, that is to say:

“the lesser of the two following rates:

(A) half the standard rate of tax,

(B) the rate obtained by dividing the tax payable by the person referred to in subsection (1) of this section, before deduction of any relief under this section or of any double taxation relief under any agreement between the Government and the Government of any other State, but after reduction in respect of any tax which he is entitled to charge against any other person, by the amount of his taxable income, which for this purpose shall be deemed to be reduced by the amount of any income the income tax upon which he is entitled to charge as aforesaid”,

and references in any enactment to section 32 of the Income Tax Act, 1918, shall be construed and have effect accordingly.

5 Cesser of section 2 of Finance Act, 1941.

5.—Section 2 of the Finance Act, 1941 (No. 14 of 1941), shall, notwithstanding subsection (2) thereof, not apply to the year beginning on the 6th day of April, 1952, or to any subsequent year.

PART II. Customs and Excise.

6 Mineral hydrocarbon light oil.

6.—(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, be charged, levied and paid—

(a) during the period beginning on the 3rd day of April, 1952, and ending on the 16th day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 7 of the Finance Act, 1951 (No. 15 of 1951), and

(b) as on and from the 17th day of April, 1952, at the rate of one shilling and nine and one half pence the gallon in lieu of the rate specified in paragraph (a) of this subsection.

(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—

(a) 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 during the period beginning on the 3rd day of April, 1952, and ending on the 16th day of April, 1952, or is used by such manufacturer during that period for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of one shilling and six pence the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 7 of the Finance Act, 1951, and

(b) 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 17th day of April, 1952, 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 one shilling and seven and one half pence the gallon in lieu of the rate specified in paragraph (a) of this subsection.

7 Hydrocarbon oil.

7.—(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, be charged, levied and paid, as on and from the 3rd day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 8 of the Finance Act, 1951 (No. 15 of 1951).

(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 3rd day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 8 of the Finance Act, 1951.

(3) The duty of excise imposed by 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 3rd day of April, 1952, 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 one shilling and six pence the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 8 of the Finance Act, 1951.

(4) The rebate allowable under subsection (4) of 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 subsection (3) of this section was paid at the rate of one shilling and six pence the gallon, be allowed at the rate of one shilling and six pence the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 8 of the Finance Act, 1951.

8 Spirits.

8.—(1) The Finance Act, 1920, as amended by section 6 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), shall, as on and from the 3rd day of April, 1952, 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 6, 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 3rd day of April, 1952, be charged, levied and paid at the rate of eight pounds, sixteen shillings the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 6 of the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(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).

9 Beer—customs duties.

9.—(1) In lieu of the duties of customs imposed by subsection (1) of section 9 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 6 of the Finance Act, 1948 (No. 12 of 1948), there shall, as on and from the 3rd day of April, 1952, 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, thirty-eight pounds, fourteen 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-five pounds, eight shillings.

(2) In lieu of the duty of customs imposed by subsection (2) of section 9 of the Finance (No. 2) Act, 1947, as amended by section 6 of the Finance Act, 1948, there shall, as on and from the 3rd day of April, 1952, 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 nine pounds, thirteen shillings and six pence 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) 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 nine pounds, thirteen 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 Beer—excise duties.

10.—(1) In lieu of the duty of excise imposed by section 10 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 7 of the Finance Act, 1948 (No. 12 of 1948), there shall be charged, levied and paid on all beer brewed within the State on or after the 3rd day of April, 1952, a duty of excise at the rate of nine pounds, thirteen shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, thirteen shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.

11 Increase of rebate on beer brewed from home malted cereals.

11.—Section 41 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 15 of the Finance Act, 1940 (No. 14 of 1940), shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1951, and in relation to beer brewed in any year beginning on any subsequent 1st day of July as if the reference now contained in that section, as so amended, to a rate of ten shillings per standard barrel were a reference to a rate of one pound ten shillings per standard barrel.

12 Tobacco.

12.—(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 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 8 of the Finance Act, 1948 (No. 12 of 1948).

(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 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 16 of the Finance Act, 1949 (No. 13 of 1949).

(3) Subsections (3) and (4) of the said section 19 of the Finance Act, 1934, and subsection (5) thereof subject to subsection (4) of this section, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 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), (4) and (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 unmanufactured tobacco mentioned in subsection (3) of section 20 of the Finance Act, 1932, as amended by section 18 of the Finance Act, 1934, and in subsection (5) of section 19 of the Finance Act, 1934, shall, on and from the 3rd day of April, 1952, be at the rate of five pence per pound.

(5) 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 3rd day of April, 1952, be at the rate of nine shillings and eight pence per pound.

(6) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of section 5 of the Finance Act, 1950 (No. 18 of 1950), to the preferential rates of customs duties specified in the Second Schedule to the Finance Act, 1949, the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part I of the Second Schedule to this Act, subject to each of those rates being reduced by the amount by which the corresponding rate specified in the said Second Schedule to the Finance Act, 1949, is less than the corresponding rate specified in Part I of the Second Schedule to the Finance Act, 1948.

13 Tobacco (excise duty on certain stocks).

13.—(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 2nd day of April, 1952, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:

(a) so far as the stocks consist of unmanufactured tobacco, eleven shillings for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, eleven shillings for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.

(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff, other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 2nd day of April, 1952, fully prepared for sale by retail and that either—

(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or