Finance Act , 1976

Type Act

Publication 1976-05-27

State In force

Source Irish Statute Book

articles 83

the income from the trade for the period of account shall be computed (in accordance with the provisions applicable to Case I of Schedule D) without regard to the provisions of section 220 (3) of the Income Tax Act, 1967, and the income as so computed shall be apportioned to the part of the period of account falling before the 6th day of April, 1976, and the part falling after that date, and for the purposes of subsections (3) and (4) of section 220 of the Income Tax Act, 1967, and section 70 (5) of the Finance Act, 1963, each such part shall be deemed to be a period of account and the income from the trade for that part shall be the amount apportioned to it under the provisions of this section.

(7) Any apportionment to different periods under this section shall be made on a time basis according to the respective lengths of those periods.

34 Inspection of documents and records.

34.—(1) In this section—

“an authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them to exercise the powers conferred by this section;

“trade” means any trade or business (other than banking business within the meaning of the Central Bank Act, 1971).

(2) An authorised officer may at all reasonable times enter any premises or place where any trade is carried on or anything is done in connection with the trade and—

(a) may require the owner or manager of the premises or place or any person on the premises or in that place who is employed by the person carrying on the trade to produce any books, records, accounts or other documents relating to the trade and may remove and retain any such books, records, accounts or other documents for such period as may be reasonable for their examination,

(b) may examine any such books, records, accounts or other documents and may take copies of or extracts from the books, records, accounts or other documents,

(d) may require the owner or manager of the premises or place or any person on the premises or in that place, who is employed by the person carrying on the trade, to give to the inspector or authorised officer all reasonable assistance.

(3) A person shall not wilfully obstruct or delay an authorised officer in the exercise of his powers under this section.

(4) A person who contravenes subsection (3) or does not comply with a requirement of an authorised officer under this section shall be liable to a penalty of £500.

(5) When exercising any powers conferred by this section, an authorised officer shall, if so requested by any person affected, produce to that person a certificate of the Revenue Commissioners stating that he is authorised to exercise the powers so conferred.

PART II Customs and Excise

35 Definition (Part II).

35.—In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975.

36 Beer.

36.—(1) The duty of excise on beer imposed by Paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the rate of £60595 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees in lieu of the rate mentioned in the said Paragraph 7 (1).

(2) The drawback on beer provided for in Paragraph 7 (3) of the Order of 1975 shall, as on and from the 29th day of January, 1976, be calculated according to the original specific gravity of the beer at the rate of £60608 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in the said Paragraph 7 (3).

37 Spirits.

37.—(1) The duty of excise on spirits imposed by Paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the second column of the First Schedule to the said Order.

(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by Paragraph 4 (2) of the Order of 1975 at the several rates specified in the third column of the First Schedule to the said Order.

38 Tobacco.

38.—The duty of excise on tobacco imposed by Paragraph 10 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Fourth Schedule to the said Order.

39 Wine and made wine.

39.—(1) The duty of excise on wine imposed by Paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in the Second Schedule to the said Order.

(2) The duty of excise on made wine imposed by Paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in Part II of the Fourth Schedule to this Act in lieu of the several rates specified in the Third Schedule to the said Order.

40 Hydrocarbon oils.

40.—(1) The duty of excise on mineral hydrocarbon light oil imposed by Paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the rate of £04341 per gallon in lieu of the rate set out in the said Paragraph 11 (1).

(2) (a) Notwithstanding clause (b) or (c) of Paragraph 11 (5) of the Order of 1975, the duty of excise imposed by the said Paragraph 11 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies.

(b) Notwithstanding subparagraph (6) of Paragraph 12 of the Order of 1975, the duty of excise imposed by the said Paragraph 12 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on hydrocarbon oil to which the said subparagraph (6) applies.

(3) Paragraph 11 (7) of the Order of 1975 is hereby amended, as on and from the 29th day of January, 1976, by the substitution for “without payment of duty” of “on payment of a duty of excise at the rate of £002 per gallon.”.

(4) Any authorisation issued before the 29th day of January, 1976, under the provisions of Paragraph 11 (7) of the Order of 1975, in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse free of the duty imposed by Paragraph 11 (1) of the Order of 1975 of articles chargeable with that duty, shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £0.02 per gallon.

(5) The repayments of excise duty provided for in Paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 28th day of January, 1976, be at the rate of duty paid less an amount of £002 per gallon.

(6) Paragraphs 11 (4) and 12 (2) of the Order of 1975 are hereby amended, as on and from the 29th day of January, 1976, by the substitution in each case for “imposed by this Paragraph which is shown, to the satisfaction of the Revenue Commissioners, to have been paid” of “shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this Paragraph”.

(7) Paragraph 12 (1) of the Order of 1975 is hereby amended, as on and from the 29th day of January, 1976, by the substitution for the proviso thereto of the following proviso:

“Provided, however, that the said excise duty shall be charged, levied and paid at the rate of £002 per gallon, in lieu of the aforementioned rate, on mineral hydrocarbon heavy oil within the meaning of section 7 (6) of the Finance Act, 1933 (No. 15 of 1933), so sent out or imported on or after the 29th day of January, 1976”.

(8) The amount of any rebate allowed under Paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil imported or delivered on or after the 29th day of January, 1976, be the amount of excise duty chargeable less an amount calculated at the rate of £0.02 per gallon.

(9) Subparagraphs (3) and (13) of Paragraph 11 and Paragraph 12 (9) of the Order of 1975 are hereby revoked as on and from the 29th day of January, 1976.

41 Gaseous hydrocarbons in liquid form.

41.—(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid, as on and from the 29th day of January, 1976, a duty of excise on gaseous hydrocarbons in liquid form made in the State which are sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or are used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil or gaseous hydrocarbons in liquid form and on gaseous hydrocarbons in liquid form imported into the State and such duty shall be charged—

(a) at the rate of £0.02 per gallon until the commencement of section 42 of this Act, and

(b) at the rate of £010 per gallon thereafter.

(2) A drawback equal to the amount of the duty imposed by subsection (1) of this section which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any goods chargeable with the said duty.

(3) Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, authorise any person to import or take delivery from the premises of a manufacturer of gaseous hydrocarbons in liquid form or from a bonded warehouse of any goods liable to the duty of excise imposed by subsection (1) of this section without payment of that duty.

(4) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, any goods liable to the duty of excise imposed by subsection (1) of this section may be removed for exportation, or for shipment for use as ship's stores, from the premises of the manufacturer thereof without payment of the said duty.

(5) The Revenue Commissioners may, if they so think fit, allow any goods which are liable to the duty of excise imposed by subsection (1) of this section to be warehoused without payment of the said duty, and may, if and in so far as they so think proper, remit duty on any deficiency arising in goods so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.

(6) Where, in the period from the 29th day of January, 1976, to the 29th day of February, 1976, by reason of the operation of the provisions of Paragraphs 11 and 12 of the Order of 1975 or of subsection (1) of this section, an excise duty at the rate of £002 per gallon is payable on the importation or delivery of goods, the Revenue Commissioners may, subject to such conditions for securing the payment of the duty as they may think fit to impose, permit payment of the said duty to be deferred to a date not later than the 29th day of February, 1976.

(7) Paragraph 17 of the Order of 1975 shall, with any necessary modifications, apply, as on and from the 29th day of January, 1976, in relation to the duty of excise imposed by subsection (1) of this section as it applies to the duties imposed by that Order.

(8) Section 15 of the Value-Added Tax Act, 1972, shall be construed, as on and from the 29th day of January, 1976, until the commencement of section 55 of this Act as if the references to excise duty (inserted by the Order of 1975) included references to the excise duty imposed by subsection (1) of this section.

(9) (a) Subject to paragraph (b) of this subsection, the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by this section, shall, with any necessary modifications, as on and from the 29th day of January, 1976, apply in relation to the duty of excise imposed by subsection (1) of this section on goods imported into the State as they apply in relation to duties of customs.

(b) Where, in relation to the duty of excise imposed by subsection (1) of this section, there is a provision in this section corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that duty of excise.

(10) (a) Subject to paragraph (b) of this subsection, the provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to the duties of excise made under statute, and not otherwise applied by this section, shall, with any necessary modifications apply, as on and from the 29th day of January, 1976, in relation to the duty of excise imposed by subsection (1) of this section on goods produced or manufactured in the State as they apply to duties of excise.

(b) Where, in relation to the duty of excise imposed by subsection (1) of this section, there is a provision in this section corresponding to a provision of the Statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that duty of excise.

(11) This section, so far as it relates to the duty of excise on imported goods imposed by subsection (1) of this section, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to the said duty of excise on goods made in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.

(12) The provisions of Regulations 3 to 19 and 21 to 39 of the Hydrocarbon Oil Regulations, 1941, and section 21 (12) of the Finance Act, 1935, shall apply, as on and from the 29th day of January, 1976, in relation to the goods liable to the duty of excise imposed by subsection (1) of this section as if they were hydrocarbon oil or hydrocarbon (heavy) oil as the case may be within the meaning, in each case, of Regulation 3 of the said Regulations.

(13) The duty of excise imposed by subsection (1) of this section is hereby placed under the care and management of the Revenue Commissioners.

42 Provisions relating to duty on gaseous hydrocarbons in liquid form for motor vehicles.

42.—(1) In this section—

“motor vehicle” has the meaning assigned to it by section 21 (15) of the Finance Act, 1935, as amended by section 8 (6) of the Finance Act, 1942, and section 17 of the Finance Act, 1949;

“motor vehicle gas” means any gaseous hydrocarbons in liquid form chargeable with the duty of excise imposed by section 41 of this Act which are intended for use for combustion in the engine of a motor vehicle.

(2) A rebate of the amount of the duty of excise imposed by section 41 of this Act less an amount calculated at the rate of £002 per gallon shall be allowed on gaseous hydrocarbons in liquid form on which the said duty of excise has been paid at the rate specified in subsection (1) (b) of that section and which are shown, to the satisfaction of the Revenue Commissioners, not to be motor vehicle gas.

(3) Where a rebate under subsection (2) of this section is allowed on gaseous hydrocarbons in liquid form, the amount of any drawback which may be allowable under section 41 (2) of this Act shall be reduced by the amount of the rebate so allowed.

(4) (a) There shall be charged, levied and paid on a licence granted by the Revenue Commissioners to be taken out annually by every person who sells or delivers on any premises motor vehicle gas chargeable with the duty imposed by section 41 of this Act at the rate specified in subsection (1) (b) of that section, a duty of excise (in this section referred to as the licence duty) of 25 pence, and where any such person so sells or delivers such gas on more than one premises, the licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.

(b) The provisions of any statute and any instrument made under statute applying to licences granted under and to the duty of excise imposed by Paragraph 12 (12) of the Order of 1975 shall, with any necessary modifications, apply in relation to licences granted under and to the duty of excise imposed by this subsection as they apply to licences granted under and the duty imposed by the said Paragraph 12 (12).

(5) (a) An officer of the Revenue Commissioners or member of the the Garda Síochána may examine and take samples of any gaseous hydrocarbons in liquid form kept in any tank or other container connected to the engine of a motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof and may interrogate the owner of the vehicle, the person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Roads Act, 1920, and the person in charge of such vehicle in regard to such gaseous hydrocarbons and may require of those persons proof of payment of the duty of excise imposed by section 41 of this Act at the rate specified in subsection (1) (b) of that section on any such gaseous hydrocarbons and those persons shall give to the officer or member all information required of them that is in their possession or procurement.

(b) For the purposes of exercising the powers conferred on him by paragraph (a) of this subsection, an officer of the Revenue Commissioners or a member of the Garda Síochána may, if he has reasonable grounds to suspect that a motor vehicle in respect of which an offence under this section is being committed is kept at any premises, enter and inspect the premises, other than a dwelling, at any time between the hours of 8 a.m. and 6 p.m. on any day, and bring onto the premises any motor vehicle being used by him in the course of his duties.

(c) If following the interrogation provided for in paragraph (a) of this subsection proof of the payment of the duty mentioned therein is not produced, an officer of the Revenue Commissioners may, if he has reasonable grounds to suspect that the duty in question has not been paid, seize, as liable to forfeiture, the motor vehicle in which the gaseous hydrocarbons are kept.

(d) When exercising any power conferred by this subsection, an officer of the Revenue Commissioners shall, if so requested by any person affected, produce to him the commission or deputation of the Revenue Commissioners appointing him to be such officer.

(6) In any proceedings against a person for selling, delivering, using or keeping gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid, or on which a rebate under subsection (2) of this section has been allowed, for combustion in the engine of a motor vehicle, it shall be presumed, until the contrary is proved, that the duty has not been paid or that the rebate has been allowed, as the case may be.

(7) The Revenue Commissioners may make regulations for giving effect to the provisions of section 41 of this Act and this section and, in particular, for—

(a) governing the production, sale, delivery, storage and use of gaseous hydrocarbons in liquid form,

(b) requiring a person who stores, sells or uses gaseous hydrocarbons in liquid form to keep in such manner as may be prescribed by them, and to preserve for a specified period, any books, documents, accounts and records relating to the purchase, receipt, sale or disposal by him of such gaseous hydrocarbons and to allow any officer of the Revenue Commissioners to inspect and take copies of such books, documents, accounts and records,

(c) requiring gaseous hydrocarbons in liquid form and containers for such gaseous hydrocarbons to be marked in such manner as they may specify in the regulations,

(d) requiring information relating to the supply or use of gaseous hydrocarbons in liquid form and containers of such gaseous hydrocarbons to be given by producers of and dealers in such gaseous hydrocarbons and by any person who is an owner of, or who is for the time being in charge of, any motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof.

(8) No person shall—

(a) use for combustion in the engine of a motor vehicle or keep in a tank or other container connected to the engine of a motor vehicle any gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid or on which a rebate of duty under subsection (2) of this section has been allowed, or

(b) purchase or receive from a person who is not the holder of a licence under subsection (4) of this section any motor vehicle gas.

(9) Any person who contravenes or fails to comply with the provisions of this section or any regulation under this section or who resists, obstructs or impedes an officer of the Revenue Commissioners or a member of the Garda Síochána in the exercise of any power conferred on him by this section or any regulation under this section shall be guilty of an offence and shall be liable, on conviction, to an excise penalty of £500 and the motor vehicle gas in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle, if it is a second or subsequent offence by the person under this section, the vehicle shall be forfeited.

(10) This section shall come into operation on such day as the Minister for Finance may appoint by order.

43 Amendment of section 21 (duties on hydrocarbon oils) of Finance Act, 1935.

43.—Section 21 of the Finance Act, 1935, is hereby amended by the substitution in subsection (12) (inserted by the Finance Act, 1940) of “£500 and the oil in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle—

(i) if it is a second or subsequent offence under the section by the person, or

(ii) if the vehicle has, in substitution for or in addition to the normal fuel tank or tanks of the vehicle, a tank or other container that is concealed, is connected to the engine of the vehicle and contains hydrocarbon oil (chargeable with either of the duties of excise imposed by Paragraph 12 of the Order of 1975) on which neither of the said duties has been paid or on which a rebate under Paragraph 12 (3) of the said Order has been allowed,

the vehicle shall be forfeited” for “one hundred pounds and, in addition, the oil shall be forfeited” and so much of subsection (12), as so amended, as follows paragraph (e) thereof, is set out in the Table to this section.

TABLE

such person shall be guilty of an offence under this section and shall be liable to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500 and the oil in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle—

(i) if it is a second or subsequent offence under the section by the person, or

the vehicle shall be forfeited.

44 Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963.

44.—Section 34 of the Finance Act, 1963, is hereby amended by the substitution, in subparagraph (i) of paragraph (c) and subparagraph (ii) of paragraph (d) of subsection (4) and in subsection (5) of “£500” for “one hundred pounds” and the said subparagraphs (i) and (ii) and subsection (5), as so amended, are set out in the Table to this section.

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(i) in case treble the estimated value exceeds £500, the offence shall be tried on indictment, and

(ii) where treble the value so determined exceeds £500, the offence shall be tried on indictment,

(5) An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed £500.

45 Making of customs entry and payment of duties on imported aircraft and ships.

45.—(1) A person who imports an aircraft, ship, boat or other vessel liable, on importation, to a duty of customs or a duty of excise shall himself, or by his agent, within 7 days of the time of the importation—

(a) make customs entry thereof by delivering to the proper Officer of Customs and Excise an entry thereof in such form and manner as is directed under section 55 of the Customs Consolidation Act, 1876, and

(b) pay any such duties payable thereon.

(2) A person who contravenes subsection (1) of this section shall be guilty of an offence under the Customs Acts and shall be liable, on conviction to a penalty of £500 and the aircraft, ship, boat or other vessel in relation to which the offence was committed shall be forfeited.

46 Confirmation of Orders.

46.—The Orders mentioned in the Table to this section are hereby confirmed.

TABLE

S.I. No. 127 of 1975	Imposition of Duties (No. 218) (Customs Duties and Form of Customs Tariff) Order, 1975.
S.I. No. 131 of 1975	Imposition of Duties (No. 219) (Customs Duties and Form of Customs Tariff) Order, 1975.
S.I. No. 307 of 1975	Imposition of Duties (No. 221) (Excise Duties) Order, 1975.
S.I. No. 320 of 1975	Imposition of Duties (No. 222) (Customs Duties and Form of Customs Tariff) Order, 1975.
S.I. No. 324 of 1975	Imposition of Duties (No. 223) (Footwear) Order, 1975.

PART III Stamp Duties

47 Extension of time for claiming repayment of certain stamp duties.

47.—(1) The Revenue Act, 1898, is hereby amended by the substitution for section 13 of the following section:

“13. In the provisions of sections 9, 10 and 12 of the Stamp Duties Management Act, 1891, which deal with the periods within which applications under those sections must be made ‘6 years’ shall be substituted for ‘two years’”.

(2) Subsection (5) of section 49 and the proviso to subsection (4) of section 50 of the Finance Act, 1969, are hereby amended by the substitution of “6 years” for “two years”, and the said subsection (5) and the said proviso, as so amended, are set out in the Table to this subsection.

TABLE

(5) In each such case as is referred to in subsection (4) of this section, the Revenue Commissioners may repay the duty charged on the instrument, provided that the application for exemption and repayment is made within 6 years after the date of the instrument.

Provided that the application for repayment is made within 6 years after the date of the decrease in the consideration.

48 Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.

48.—Section 49 of the Finance Act, 1969, is hereby amended by the substitution for subsections (2) and (3) of the following subsections—

“(2) With effect on and from the 1st day of January, 1976, subsection (1) of this section shall have effect in relation to an instrument if, but only if, it is shown to the satisfaction of the Revenue Commissioners that the Minister for Local Government has certified that he is satisfied that the house to which the instrument relates complies or, on the basis of evidence submitted to him, will comply, with the requirements of one of the following sections, namely, sections 2 and 7 of the Housing (Loans and Grants) Act, 1962, and sections 15 to 18 and 20 of the Housing Act, 1966, in relation to the making of a grant in respect of the house under the section.

(3) Stamp duties shall not be chargeable in the case of a conveyance, transfer or lease of a house by a local authority under the provisions of the Housing Act, 1966, or of a conveyance, transfer or lease of a house by a society registered under the Industrial and Provident Societies Acts, 1893 to 1966, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the spouse of the member.”.

PART IV Value-Added Tax

49 Commencement.

49.—This Part, other than sections 51, 52, 54 to 59 and 62, shall be deemed to have come into operation as on and from the 1st day of March, 1976.

50 Definitions (Part IV).

50.—In this Part—

“the Act of 1973” means the Finance Act, 1973;

“the Principal Act” means the Value-Added Tax Act, 1972.

51 Amendment of section 3 (delivery of goods) of Principal Act.

51.—Section 3 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (e) of subsection (1):

“(e) the application by a person for the purposes of his business of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted or imported by him or by another person on his behalf, except where tax chargeable in relation to the goods would, if they had been delivered to the first-mentioned person by an accountable person, be wholly deductible under section 12, and”.

52 Amendment of section 10 (amount on which tax is chargeable) of Principal Act.

52.—Section 10 of the Principal Act is hereby amended by the insertion after subsection (6) of the following subsection:

“(6A) (a) In this subsection ‘duty’ means an excise duty chargeable on the importation, manufacture or production of goods or a customs duty.

(b) The amount on which tax is chargeable on the delivery of goods liable to duty shall, where the delivery is made before the duty falls due, be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the delivery.”.

53 Amendment of section 11 (rates of tax) of Principal Act.

53.—Section 11 of the Principal Act is hereby amended—

(a) by the substitution in subsection (1) of the following paragraph for paragraph (a) (inserted by the Act of 1973):

“(a) 10 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part I of the Third Schedule or the rendering of services of a kind specified in Part II of that Schedule,”,

(b) by the substitution of the following paragraphs for paragraphs (c), (d) and (e) of subsection (1):

“(c) (i) 35 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part I of the Fourth Schedule,

(ii) 40 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part II of the Fourth Schedule,

(d) zero per cent. of the appropriate amount of any consideration which relates to the delivery of any goods in the circumstances specified in paragraph (i), (v) or (xvi) of the Second Schedule or the delivery of goods of a kind specified in paragraphs (vi) to (viii), (xii) to (xv) and (xvii) to (xx) of that Schedule or the rendering of services of a kind specified in that Schedule, and

(e) 20 per cent. of the appropriate amount of any consideration which relates to the delivery of any other goods or the rendering of any other services.”,

“(7) (a) Sections 8 (3) and 14 shall not apply to a person in so far as he is chargeable with tax in respect of the promotion of a dance, and the promotion of a dance or a series of dances by a person shall be deemed, for the purposes of this Act, to be a separate business carried on by such person.

(b) Notwithstanding subsection (1) and section 10, tax shall, in relation to the promotion of a dance, be charged at the rate specified in subsection (1) (a) on the total amount of money, excluding tax, received or receivable from persons admitted to the dance in respect of admission together with the total amount of money (if any), excluding tax, received or receivable in respect of—

(i) goods of a kind specified in paragraph (e) (i) delivered, or

(ii) services of a kind specified in paragraph (e) (ii) rendered, in connection with the dance where payment of the consideration in respect thereof is a condition of admission to the dance and is not included in the consideration in respect of admission.

(c) Every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations of his intention to do so.

(d) The proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notice from the Revenue Commissioners that they have been notified in accordance with paragraph (c).

(e) In this subsection—

‘the promotion of a dance’ includes—

(i) the delivery in connection with the dance of any goods to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such delivery is included in the consideration in respect of admission to the dance or is a condition of admission,

(ii) the rendering in connection with the dance of any services to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such rendering is included in the consideration in respect of admission to the dance or is a condition of admission;

‘dance’ does not include a dance the number of persons to be admitted to which is limited to one hundred and the consideration for admission to which does not exceed twenty pence.”.

54 Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

54.—Section 12 of the Principal Act is hereby amended by the substitution for paragraph (d) of and the proviso to subsection (1) of the following :

“(d) the tax chargeable during such period in respect of goods applied for the purposes of his business and treated as delivered in accordance with section 3 (1) (e):

Provided that, in relation to—

(i) the application of any goods of a kind specified in the Fourth Schedule by a person for the purposes of his business and treated as delivered in accordance with section 3 (1) (e),

(ii) the delivery (otherwise than by virtue of section 3 (1) (e)) of any goods of a kind specified in the Fourth Schedule delivered to a manufacturer of goods of the kind so delivered, being goods applied by him for the purposes of his business otherwise than as stock-in-trade (within the meaning of section 34), or

(iii) the delivery (otherwise than by virtue of section 3 (1) (e)) or importation of any goods of a kind specified in the Fourth Schedule delivered to or imported by a person other than a manufacturer of goods of the kind so delivered or imported,

the amount deductible under this section by any such person shall not exceed a sum representing tax at the rate for the time being specified in section 11 (1) (a) on the amount or value, as the case may be, on which tax was chargeable in respect of the application, delivery or importation in question.”.

55 Amendment of section 15 (charge of tax on imported goods) of Principal Act.

55.—Section 15 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (a) of subsection (4):

“(a) Subject to paragraph (b), the value of any goods for the purpose of this section shall be their value as ascertained in accordance with Regulation 14 of the European Communities (Customs) Regulations, 1972, increased by the amount of any duty, levy or other tax (excluding value-added tax) payable in relation to their importation.”.

56 Amendment of section 21 (interest) of Principal Act.

56.—Section 21 of the Principal Act is hereby amended by the substitution for paragraph (b) of subsection (2) of the following paragraph:

“(b) to tax recoverable by virtue of a notice under section 23 as if (whether a notice of appeal under that section is received or not) the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice.”.

57 Amendment of section 26 (penalties generally) of Principal Act.

57.—Section 26 of the Principal Act is hereby amended by the substitution for paragraph (d) of subsection (6) of the following paragraphs:

“(d) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an accountable person or was a registered person or was not a registered person shall be evidence until the contrary is proved that, during that period, the defendant was an accountable person or was a registered person or was not a registered person, as the case may be,

(e) a certificate certifying as provided for in paragraph (a), (b), (c) or (d) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.”.

58 Amendment of section 32 (regulations) of Principal Act.

58.—Section 32 of the Principal Act is hereby amended by the insertion in subsection (1), after paragraph (u), of the following paragraph:

“(uu) the adjustments to be made by an accountable person of any apportionment referred to in paragraph (x) or deduction under section 12 previously made, being adjustments by reference to changes, occurring not later than five years from the end of the taxable period to which the original apportionment or deduction relates, in any of the matters by reference to which the apportionment or deduction was made or allowed, and the determination of the taxable period in and from which or in which any such adjustment is to take effect;”.

59 Amendment of section 34 (relief for stock-in-trade held on the specified day) of Principal Act.

59.—Section 34 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (a) of subsection (5):

“(a) movable goods of a kind that are delivered by the person in the ordinary course of his business being goods which are actually held for delivery (otherwise than by virtue of section 3 (1) (e)) or which would be so held if they were mature or if their manufacture, preparation or construction were complete, or”.

60 Substitution of new schedules for First, Second, Third and Fourth Schedules (exempted activities and rates of tax) to Principal Act.

60.—The Principal Act is hereby amended by—

(a) the substitution for the First Schedule thereto of the Schedule contained in Part I of the Table to this section,

(b) the substitution for the Second Schedule thereto of the Schedule contained in Part II of the said Table,

(d) the substitution for the Fourth Schedule thereto of the Schedule contained in Part IV of the said Table.

TABLE

PART I

FIRST SCHEDULE

(i) Supply of stocks, shares and other securities;

(ii) supply of unused Irish postal, fiscal or social insurance stamps; or other stamps, coupons or tokens when supplied as things in action for a money consideration which is charged separately from the consideration for any goods or other services supplied in conjunction with the supply of such things in action and which is reasonable having regard to the exchange value of such things in action;

(iii) delivery of water by local authorities;

(iv) letting of immovable goods with the exception of—

(a) letting of machinery or business installations when let separately from any other immovable goods of which such machinery or installations form part,

(b) letting in the course of carrying on a hotel business, and

(v) provision of board and lodging otherwise than in the course of carrying on a hotel business;

(vi) services provided by the State or by a local authority other than the construction, repair, maintenance and improvement of roads, harbours and sewerage works;

(vii) services given in return for wages and salaries in respect of which income tax is chargeable under Schedule E of the Income Tax Act, 1967;

(viii) professional services of a medical, dental, optical or educational nature other than services rendered in the course of carrying on a business which consists in whole or in part of selling goods;

(ix) services of a medical or educational nature rendered by hospitals, nursing homes, schools and similar establishments; and catering services rendered—

(a) to patients of a hospital or nursing home in the hospital or nursing home, and

(b) to students of a school in the school;

(x) services rendered in the course of their profession by solicitors, accountants, actuaries and veterinary surgeons;

(xi) services rendered in the course of their profession by barristers;

(xii) agency services in regard to—

(a) the arrangement of passenger transport or accommodation for persons,

(b) the delivery of goods sold by a house agent, or by an auctioneer in such circumstances that the goods are not regarded as delivered by the auctioneer,

(d) the rendering of other exempt services;

(xiii) banking and insurance services;

(xiv) lending money or affording credit otherwise than by means of hire-purchase or credit-sale transactions;

(xv) the national broadcasting and television services, excluding advertising;

(xvi) transport in the State of passengers and their accompanying baggage;

(xvii) betting;

(xviii) the issue of tickets or coupons for the purpose of a lottery;

(xix) admissions to zoological gardens;

(xx) the promotion of and admissions to sporting events and agricultural, commercial or industrial fairs, shows or exhibitions;

(xxi) the collection, storage and supply of human blood;

(xxii) funeral undertaking;

(xxiii) valuation services rendered by an auctioneer, house agent or chartered surveyor;

(xxiv) delivery of live horses;

(xxv) delivery of live greyhounds;

(xxvi) the natural or artificial insemination of livestock.

PART II

SECOND SCHEDULE

(i) Goods delivered—

(a) outside the State, or

(b) inside the State but subject to a condition that they are to be transported directly by or on behalf of the person making the delivery—

(I) outside the State, or

(II) to a registered person within the customs-free airport;

(ii) services rendered outside the State;

(iii) the carriage of goods in the State by or on behalf of a person in execution of a contract to transfer the goods to or from a place outside the State;

(iv) the provision of docking, landing, loading or unloading facilities, including customs clearance, directly in connection with the disembarkation or embarkation of passengers or the importation or exportation of goods;

(v) goods delivered on board ships or aircraft going to places outside the State; and the repairing and servicing of ships and aircraft engaged in international commercial transport of passengers and goods;

(vi) fishing nets, and sections thereof, of a kind commonly used by commercial fishermen for the purposes of their occupation and not commonly used for any other purpose;

(vii) animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;

(viii) fertiliser (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955) which is delivered in units of not less than 10 kilograms and the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;

(ix) services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids;

(x) the construction, repair, maintenance and improvement of roads, harbours, and sewerage works by the State, local authorities or harbour authorities;

(xi) life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service;

(xii) food and drink of a kind used for human consumption, excluding food and drink specified in paragraph (xv) of the Third Schedule;

(xiii) medicine of a kind used for human oral consumption;

(xiv) medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;

(xv) seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food;

(xvi) goods of different kinds which are packaged for sale as a unit (hereinafter in this paragraph referred to as the package) and in relation to which all the following conditions are satisfied—

(a) the package consists of goods in relation to the delivery of some of which for a separate consideration tax would be chargeable at the rate specified in section 11 (1) (d) and, in relation to the delivery of the remainder of which for a separate consideration, tax would be chargeable at the rate specified in section 11 (1) (e),

(b) the consideration for delivery is referable to the package as a whole and not to the different kinds of goods included therein, and

(c) the total tax-exclusive value of the goods included in the package, in relation to the delivery of which for a separate consideration tax would be chargeable at the rate specified in the said section 11 (1) (e), does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 2 pence, whichever is the lesser;

(xvii) articles of personal clothing, footwear and textile handkerchiefs, excluding articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material;

(xviii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing;

(xix) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material;

(xx) (a) coal, peat and other solid substances held out for sale solely as fuel,

(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,

(d) hydrocarbon oil of a kind used for domestic or industrial heating excluding gas oil (within the meaning of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961) other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations.

PART III

THIRD SCHEDULE

PART I

(i) Animal medicine excluding medicine—

(a) of a kind specified in paragraph (xiv) of the Second Schedule, or

(b) which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;

(ii) animal and vegetable produce in an unprocessed state, such as wool, horsehair, bristles, feathers, hides, skins, carcases, roots, plants and cereals;

(iii) fertiliser other than fertiliser of a kind specified in paragraph (viii) of the Second Schedule;

(iv) live animals, other than horses and greyhounds;

(v) machinery, plant or equipment of a kind commonly used by farmers or fishermen in the State for the purposes of their occupation and not commonly used for any other purpose;

(vi) seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing for a purpose other than the production of food;

(vii) printed books and booklets;

(viii) newspapers and periodicals;

(ix) maps, atlases and globes;

(x) materials commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) being—

(a) blocks, beams, piles, pillars, posts, slabs, lintels, sills and members of concrete, whether reinforced or not,

(b) cement, concrete, lime, mortar, plaster, stone and bricks,

(d) earth, sand and gravel,

(e) floor and wall tiles of concrete or clay,

(f) flue liners and chimney pots,

(g) glass in the sheet, but not including mirrors,

(h) insulation material in the form of sheets, slabs or rolls,

(i) nails, screws, bolts, nuts, hinges, locks, fasteners; and fittings for doors, windows, tubing and gutters,

(j) paint and distemper

(k) plaster board,

(l) polyethylene film of a kind commonly used by builders or farmers for the purposes of their occupation,

(m) roofing felts and semi-solid substances used as a substitute for roofing felts,

(n) roofing tiles, including ridge and hip tiles and slates,

(o) sheets of metal or of other material, other than glass, not further worked than painted, sprayed or similarly finished,

(p) steel or aluminium in the form of angles, tees, joists, channels, bars, wire, extrusions or plate, not further worked than galvanised, sprayed or similarly finished,

(q) tar, asphalt, bitumen and pitch,

(r) timber, including plywood, blockboard, laminated wood, reconstituted wood and wood veneer sold in the form of planks, sheets or beams and not further worked than sawn lengthwise, planed, moulded, tongued, grooved or v-sheeted,

(s) tubing and gutters of metal, clay, cement, rubber, plastic or similar material of a kind normally supplied for structural purposes or for use as a conduit for cable, liquids, steam, gases or sewage;

(xi) goods (other than hand tools) of any of the following descriptions namely:

(a) lifting, handling, loading or unloading machinery (for example, lifts, hoists, winches, transporter cranes, jacks and pulley tackle),

(b) excavating, levelling, boring and extracting machinery for earth, minerals or ores (for example, bulldozers, mechanical shovels, excavators, scrapers, levellers and turf cutters),

(c) machines designed, constructed and intended for use in spreading or finishing asphalt, bitumen, tar, tarmacadam or concrete,

(d) works trucks that are mechanically propelled and are of the kind used in factories or warehouses for the transport or handling of goods over short distances, and

(e) equipment and parts that are specially designed for use with any of the goods specified in subparagraphs (a) to (d) and are of a kind not normally used for any other purpose;

(xii) immovable goods;

(xiii) chemicals which are specifically designated for use in agriculture, being seed dressings, herbicides, fungicides, insecticides, rodenticides, verminicides, soil sterilants, growth regulators, disinfectants or dairy detergents, but excluding chemicals which are packaged, sold or otherwise designated for human or domestic use;

(xiv) calculating machines, accounting machines, cash registers, postage franking machines and similar machines incorporating a calculating device, automatic data processing machines and units thereof, magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, parts suitable for use solely or principally with any of the machines specified in this paragraph;

(xv) food and drink for human consumption of the following descriptions, that is to say—

(a) beverages chargeable with any duty of excise specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations thereof,

(b) other manufactured beverages, including fruit juices and bottled waters, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but excluding—

(I) tea and preparations thereof,

(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, or

(III) preparations and extracts of meat, yeast, egg or milk,

(c) ice cream, ice lollipops, water ices and similar frozen products, and prepared mixes and powders for making such products,

(d) (I) chocolates, sweets and similar confectionery (including drained, glacé or crystallised fruits), biscuits, crackers and wafers of all kinds, and all other confectionery and bakery products excluding bread,

(II) in this subparagraph “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal flour and any one or more of the ingredients mentioned in the following subclauses in quantities not exceeding the limitation, if any, specified for each ingredient—

(1) yeast or other leavening or aerating agent, salt, malt extract, milk, water, gluten,

(2) fat, sugar and bread improver, subject to the limitation that the weight of any ingredient specified in this subclause shall not exceed 2 per cent. of the weight of flour included in the dough,

(3) dried fruit, subject to the limitation that the weight thereof shall not exceed 10 per cent. of the weight of flour included in the dough,

other than food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing two or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking or toasting, and

(e) any of the following when supplied for human consumption without further preparation, namely, potato crisps, potato sticks, potato chips, potato puffs and similar products made from potato, or from potato flour or from potato starch, popcorn, and salted or roasted nuts whether or not in shells;

(xvi) medicines for human use other than by oral consumption, excluding goods which are, or are described or marketed as, soaps, shampoos, detergents, bleaches, germicides, insecticides, antiseptics or disinfectants;

(xvii) medical equipment and appliances being—

(a) apparatus based on the use of x-rays or of the radiations from radio-active substances (including radiography and radiotherapy apparatus),

(b) furniture designed exclusively for medical, dental, surgical or veterinary use (for example, operating tables and hospital beds with mechanical fittings),

(d) mechano-therapy appliances, massage apparatus, oxygen therapy apparatus, artificial respiration and similar apparatus and breathing appliances, excluding articles of a kind not designed exclusively for medical use,

(e) medical, dental, surgical and veterinary instruments and appliances of a kind used solely in professional practice either to make a diagnosis or to prevent or treat an illness or to operate,

(f) orthopaedic appliances, surgical belts, trusses and the like, artificial limbs, eyes, teeth and other artificial parts of the body, deaf aids, splints and other fracture appliances,

(g) parts or accessories suitable for use solely or principally with any of the goods specified in subparagraphs (a) to (f),

(h) diagnostic reagents,

(i) x-ray film, and opacifying preparations for x-ray examinations,

(j) wadding, gauze, bandages and similar goods (for example, dressings, adhesive plasters, poultices) and surgical sutures;

(xviii) railway rolling stock and parts thereof, railway and tramway track fixtures, traffic signalling equipment (including fog signals), railway and tramway track construction materials of iron or steel, including rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish plates, chairs, chair wedges, sole plates, rail chips, bedplates and ties;

(xix) mechanically propelled road vehicles, other than vehicles of a kind specified in Part I of the Fourth Schedule;

(xx) trailers (excluding caravans, mobile homes and trailer tents);

(xxi) ships, boats and other vessels excluding—

(a) ships, boats and other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross, and

(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats;

(xxii) tobacco;

(xxiii) fuel, other than fuel of a kind specified in paragraph (xx) of the Second Schedule;

(xxiv) hydrocarbon oil (including greases), other than hydrocarbon oil of a kind specified in paragraph (xx) of the Second Schedule;

(xxv) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds;

(xxvi) spare parts for goods of a kind specified in paragraphs (v) and (xx) and for mechanically propelled road vehicles, bicycles and boats;

(xxvii) bodies and chassis designed for mechanically propelled road vehicles other than for motor vehicles of a kind specified in Part I of the Fourth Schedule;

(xxviii) second-hand movable goods, other than goods of a kind specified in the Second Schedule or the Fourth Schedule;

(xxix) goods of different kinds which are packaged for sale as a unit (hereinafter in this paragraph referred to as the package) and in relation to which all the following conditions are satisfied:

(a) the package consists of goods in relation to the delivery of some of which for a separate consideration tax would be chargeable at the rate specified in section 11 (1) (a) and, in relation to the delivery of the remainder of which for such a consideration, tax would be chargeable at any other rate or rates,

(b) the consideration for delivery is referable to the package as a whole and not to the different kinds of goods included therein, and

(c) the total tax-exclusive value of the goods included in the package, in relation to the delivery of which for a separate consideration or separate considerations tax would be chargeable at a rate or rates other than the rate specified in the said section 11 (1) (a), does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 2 pence, whichever is the lesser.

PART II

(i) Services other than the hiring or letting of goods;

(ii) the hiring (in this paragraph referred to as the current hiring) to a person of—

(a) goods of a kind described in subparagraph (a) or (b) of paragraph (xxi) of Part I of this Schedule, or

(b) a caravan, mobile home or trailer tent,

under an agreement, other than an agreement of the kind referred to in section 3 (1) (b), for any term or part of a term which, when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person during the period of 12 months ending on the date of the commencement of the current hiring, does not exceed 5 weeks;

(iii) the hiring of goods of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate specified in section 11 (1) (a);

(iv) the hiring of goods of a kind specified in the Fourth Schedule;

(v) the hiring of cinematograph films;

(vi) the letting of immovable goods;

(vii) the hiring to a person under an agreement in writing, other than an agreement of the kind referred to in section 3 (1) (b), entered into before the 24th day of October, 1972, of movable goods in the possession of the person on the 1st day of November, 1972, of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate specified in section 11 (1) (e);

(viii) the hiring of goods of a kind specified in paragraph (xvii) of the Second Schedule.

PART IV

FOURTH SCHEDULE

PART I

Motor vehicles designed and constructed for the conveyance of persons by road, and sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, whether or not designed and constructed for the purpose aforesaid, excluding vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalids carriages and other vehicles of a type designed for use by invalids or infirm persons.

PART II

(i) Radio receiving sets and television receiving sets which are of the domestic or portable type or which are of a kind suitable for use in road vehicles;

(ii) gramophones, radiogramophones, record reproducers;

(iii) gramophone records.

61 Consequential amendments.

61.—In consequence of the amendments specified in sections 53 and 60 and the repeals specified in Part II of the Fifth Schedule, the Principal Act is hereby further amended as specified in Part II of the First Schedule.

62 Priority in bankruptcy and winding-up.

62.—(1) There shall be included among the debts which, under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are to be paid in priority to all other debts in the distribution of the property of a person, being a bankrupt, arranging debtor, or person dying insolvent, any tax for which the person is liable in relation to taxable periods which shall have ended within the period of 12 months next before the date on which the order of adjudication of the bankrupt was made, the petition of arrangement of the debtor was filed, or, as the case may be, the person died insolvent and any interest payable by the person under section 21 of the Principal Act.

(2) (a) There shall be included among the debts which, under section 285 of the Companies Act, 1963, are to be paid in priority to all other debts in the winding-up of a company any tax for which the company is liable in relation to taxable periods which shall have ended within the period of 12 months next before the relevant date and any interest payable by the company under section 21 of the Principal Act.

(b) Paragraph (a) shall, for the purposes of section 98 of the Companies Act, 1963, be deemed to be contained in section 285 of that Act.

63 Transitional provisions in respect of motor vehicles.

63.—(1) In this section—

“qualified vehicles” means vehicles which, on or before the 29th day of February, 1976, were delivered to or imported by a person other than a manufacturer of goods of the kind so delivered or imported in such circumstances that tax at the rate of 3675 per cent. was chargeable in relation to such delivery or importation;

“relevant delivery” means a delivery of any qualified vehicles in such circumstances that, but for this section, tax at the rate of 10 per cent. would be chargeable;

“vehicles” means goods (other than second-hand goods) of a kind specified in Part I of the Fourth Schedule (inserted by this Act) to the Principal Act.

(2) During the period which commenced on the 1st day of March, 1976, and ended on the 30th day of April, 1976, notwithstanding the provisions of section 11 of the Principal Act, tax shall, in relation to a relevant delivery, be chargeable and be deemed to have been chargeable at the rate of 675 per cent.

(3) Notwithstanding the provisions of section 12 (1) of the Principal Act, the amount deductible by a person under that section in relation to—

(a) any qualified vehicles, and

(b) the delivery or importation of any vehicles (not being qualified vehicles) in relation to the consideration for a delivery of which by him tax was charged at the rate of 675 per cent.,

shall not exceed, in the case of a delivery of such goods to him, 675 per cent. of the consideration payable by him exclusive of any tax payable in respect of the delivery by the person making the delivery and, in the case of an importation, 675 per cent. of the value of the goods calculated in accordance with section 15 (4) of the said Act.

PART V Excise Duties on Mechanically Propelled Vehicles

Chapter I General

64 Interpretation and commencement (Part V).

64.—(1) In this Part—

“the Act of 1920” means the Roads Act, 1920;

“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952;

“general licence” means a licence issued under section 9 of the Act of 1920;

“licensing authority” means a county council or the corporation of a county borough;

“the Minister” means the Minister for Local Government;

“motor dealer” means a person who carries on the business of manufacturing, repairing or selling vehicles to which this Part applies;

“prescribed” means prescribed by regulations made by the Minister under this Part;

“public place” means any street, road or other place to which the public have access with vehicles, whether as of right or by permission and whether subject to or free of charge;

“relevant licensing authority” means, in relation to a vehicle, the licensing authority in whose functional area the vehicle is for the time being ordinarily kept or in case the vehicle is not ordinarily kept in a particular such area, the licensing authority in whose functional area is situate the principal place of business of the person by whom the vehicle is kept or the place where he ordinarily resides;

“relevant person”, in relation to a vehicle, means a person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Act of 1920;

“vehicle”, except where the context otherwise requires, means a mechanically propelled vehicle;

“vehicle excise duty” means the duty of excise charged and levied under section 1 of the Act of 1952.

(2) A person shall for the purposes of this Part be regarded as keeping a vehicle in a public place if he causes it to be in such place for any period, however short.

(3) This Part, other than section 79, shall come into operation on such day or days as may be fixed therefor by order or orders of the Minister, either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions of this Part.

65 Regulations generally (Part V).

65.—(1) The Minister may make regulations for prescribing any matter referred to in this Part as prescribed.

(2) Every regulation made by the Minister under this Part shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

66 Application of Part V.

66.—(1) Subject to subsection (2) of this section, this Part applies to any vehicle in respect of which vehicle excise duty may be charged.

(2) For so long as a vehicle is used under the authority of a general licence sections 70 and 71 of this Act shall not apply to it.

(3) The Minister may by regulations provide for the exemption of persons using or keeping vehicles which are of a class or description specified in the regulations from all or any of the requirements of this Part, other than section 70, in so far as the requirement or requirements to which the regulations relate apply to the vehicles.

67 Certain particulars relating to and transfers of certain vehicles to be furnished to licensing authorities.

67.—(1) Where a person—

(a) keeps for any period a vehicle in respect of which vehicle excise duty is chargeable, and

(b) a licence referred to in section 1 of the Act of 1952 has not been issued in respect of the vehicle,

the person shall, not later than seven days after the commencement of the period, furnish to the relevant licensing authority in the prescribed manner the particulars prescribed for the purposes of this subsection.

(2) Where as regards a vehicle to which this Part applies the relevant person transfers his interest in the vehicle, the person making the transfer shall within the prescribed period notify in the prescribed manner the relevant licensing authority of the transfer and give to that authority the particulars prescribed for the purposes of this subsection.

(3) Every person who on the commencement of this section is a person to whom a licence mentioned in section 1 of the Act of 1952 has been issued, being a licence which is in force on such commencement, shall, as regards the vehicle to which the licence relates, be deemed to have complied with the requirements of subsection (1) of this section.

(4) Regulations made pursuant to section 12 (1) (d) of the Act of 1920 and which are in force on the commencement of this section shall be deemed also to have been made under this Part by the Minister.

(5) Any person who—

(a) fails to comply with a requirement of subsection (1) or (2) of this section, or

(b) in purported compliance with any obligation to which he is subject by virtue of the said subsection (1) or (2), gives any information which he knows to be false in a material particular or recklessly gives information which is so false,

shall be guilty of an offence.

Chapter II Liability for, and Consequences of Non-Payment of, Vehicle Excise Duty

68 Payment and recovery of vehicle excise duty.

68.—(1) Vehicle excise duty which is charged in respect of a vehicle and which is for the time being unpaid shall be payable to the relevant licensing authority by any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person.

(2) In case vehicle excise duty charged in respect of a vehicle remains unpaid after the expiration of the period of fourteen days beginning on the day on which the duty is charged, the duty shall be recoverable by the relevant licensing authority as a simple contract debt and proceedings for its recovery may be taken in any court of competent jurisdiction by the authority, or by any person appointed by the authority for the purposes of this section (which appointment the authority is hereby authorised to make), against any person by whom, by virtue of subsection (1) of this section, the duty is payable to the authority.

(3) Where vehicle excise duty is chargeable on any vehicle, the relevant licensing authority may issue a certificate under this section certifying either or both of the following, namely;

(a) the amount (if any) of duty which is unpaid on the date of the certificate, and

(b) the name of the person standing entered on that date in relation to the registration of the vehicle.

(4) In any legal proceedings a certificate issued under subsection (3) of this section shall be prima facie evidence of the facts thereby certified, and any document purporting to be such a certificate shall be admitted as evidence without proof of the signature of the person purporting to sign the certificate or that the person was an officer of the licensing authority issuing the certificate, until the contrary is shown.

(5) In any proceedings for the recovery of vehicle excise duty charged on a vehicle, other than a vehicle to which section 70 of this Act applies, it shall be a defence for the defendant to prove that the vehicle was not at any time during the period to which the duty relates used either by him or by another person pursuant to a duly given authorisation.

69 Vehicles to which section 70 applies.

69.—(1) Section 70 of this Act applies to a vehicle to which a declaration under this section relates.

(2) The Government may by order declare that any mechanically propelled vehicle which is a vehicle to which this Part applies and is of a class or description specified in the order shall, for so long as the order remains in force, be a vehicle to which section 70 of this Act applies.

(3) The Government may by order revoke or amend an order under this section (including an order under this subsection).

(4) Where, on an application being made in the prescribed manner as regards, and on the prescribed particulars being furnished in respect of, a vehicle which apart from this section would be a vehicle to which section 70 of this Act applies, the relevant licensing authority is satisfied that the vehicle is permanently incapable of being used or has been broken up or destroyed or has been exported permanently, the relevant licensing authority shall amend in the prescribed manner the particulars furnished as regards the vehicle pursuant to section 5 of the Act of 1920 or pursuant to this Part, and thereupon the vehicle shall cease to be one in relation to which the said section 70 applies.

(5) Where an application is made in the prescribed manner as regards, and the prescribed particulars are furnished in respect of, a vehicle which apart from this subsection would be a vehicle to which section 70 of this Act applies and the relevant licensing authority is satisfied that the vehicle has been stolen and has not been recovered and that such conditions or requirements (if any) as may be prescribed for the purposes of this subsection have been complied with, then for so long as, after the determination of the application by the authority, the vehicle continues not to be recovered, the said section 70 shall not, as respects the vehicle, apply to the person making the application.

(6) An application under this section shall be determined as soon as may be by the licensing authority by which it is duly received.

(7) When an order under this section is proposed to be made by the Government, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.

70 Continuous liability for vehicle excise duty payable as regards certain vehicles.

70.—(1) Subject to subsection (2) of this section, vehicle excise duty shall be chargeable in respect of a vehicle to which this section applies whether or not the vehicle is used in a public place and any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person shall be liable for payment of the duty.

(2) A person shall not be liable by virtue of subsection (1) of this section to pay vehicle excise duty for—

(a) any period for which such duty has been paid and has not been repaid in consequence of the surrender of a licence,

(b) any period during which he keeps the vehicle solely for the purpose of repairing, maintaining or selling it in the course of his business as a motor dealer or using it under the authority of a general licence in the course of his business as a motor dealer.

71 Using and keeping vehicles on which chargeable vehicle excise duty is unpaid.

71.—(1) Where vehicle excise duty is chargeable on a vehicle (whether by virtue of this Act or the Act of 1952) and is unpaid, then any person who, at any time while the duty remains unpaid, uses, parks or otherwise keeps the vehicle in a public place or causes another person to so use the vehicle or who authorises such use of the vehicle by another person shall be guilty of an offence.

(2) Where a defendant charged with an offence under this section was the servant of the person by whom the vehicle was kept, it shall be a good defence to the charge for the defendant to show that he was using the vehicle in obedience to the express orders of that person.

(3) (a) Where a person is convicted of an offence under this section he shall not be liable to have imposed on him in respect of the same act a penalty under section 13 (1) of the Act of 1920.

(b) Where a penalty referred to in paragraph (a) of this subsection is imposed on a person, he shall not be convicted of an offence under this section in relation to the same act.

72 Additional liability for using vehicle on which vehicle excise duty is unpaid.

72.—Where a person convicted of an offence under section 71 of this Act or section 13 (1) of the Act of 1920 is, at the time of the offence, as regards the vehicle in respect of which the offence was committed, the relevant person, the court shall, in addition to any penalty which it may impose in respect of the offence, order him to pay the relevant licensing authority a sum equal to the amount or, as may be appropriate, the aggregate of the amounts, of vehicle excise duty which, on the date of the conviction, is, by virtue of section 68 of this Act, recoverable from him by the relevant licensing authority.

Chapter III Miscellaneous

73 Licences to be fixed to and exhibited on vehicles.

73.—(1) Where a vehicle to which this Part applies is used, parked or otherwise kept at any time in a public place, if while the vehicle is being so used, parked or kept there is not fixed to and exhibited on the vehicle in accordance with section 5 (5) of the Act of 1920 a licence which is both issued in respect of the vehicle and is for the time being in force, then the person by whom the vehicle is so used, parked or kept at the time shall be guilty of an offence, and in addition to the person aforesaid, the person (if he is not the person aforesaid) who on the day on which the offence is committed is in relation to the vehicle the relevant person shall also be guilty of an offence.

(2) A person shall not be convicted under this section and under section 12 (4) of the Act of 1920 in respect of the same omission.

74 Provisions supplementary to section 73.

74.—(1) Subsections (2), (3) and (5) of section 103 of the Road Traffic Act, 1961, shall apply in relation to an offence under section 73 of this Act as if the offence were an offence to which the said section 103 applies.

(2) Section 2 of the Local Authorities (Traffic Wardens) Act, 1975, shall be construed and shall have effect as if subsection (2) thereof contained a reference to functions relating to an offence under section 73 of this Act.

(3) Section 3 of the Local Authorities (Traffic Wardens) Act, 1975, shall apply to an offence under section 73 of this Act and the said section 3 shall be construed and shall have effect in accordance with the foregoing.

75 Onus of proof; defence.

75.—(1) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to negative by evidence the existence of any licence referred to in section 1 of the Act of 1952 and the onus of proving the existence of such licence shall be on the person seeking to avail himself thereof.

(2) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to prove that at the time at which the offence is alleged to have been committed, either by virtue of section 66 (2) or section 69 (4) of this Act, this Part did not apply to, or section 70 of this Act either did not apply to or had not ceased to apply in relation to, the vehicle to which the proceedings relate, or, by virtue of section 69 (5) of this Act or regulations made under section 66 (3) of this Act, the said section 70 or any requirement of this Part, did not apply or had not ceased to apply to the defendant, and in any such proceedings the onus of proving that at the said time this Part did not so apply or the said section 70 either did not apply or had ceased so to apply, shall be on the defendant.

(3) In any proceedings for an offence under this Part in which it is alleged by the prosecution that the defendant caused or authorised the use by another person of a particular vehicle in a public place it shall not be necessary for the prosecution to prove that such use was so caused or authorised, but in such proceedings it shall be a good defence for the defendant to prove that on the occasion in question the vehicle was being used by a person other than the defendant and that the defendant had neither caused nor authorised such use.

76 Penalties (Part V).

76.—A person guilty of an offence under this Part shall be liable on summary conviction to a fine not exceeding one hundred pounds.

77 Amendment of section 12 (regulations) of Act of 1920.

77.—(1) Section 12 (1) (e) of the Act of 1920 shall have effect as if the words “(not exceeding five shillings)” were deleted.

(2) Subsection (4) of section 12 of the Act of 1920 is hereby amended by the substitution of “one hundred pounds” for “twenty pounds”, and the said subsection (4), as so amended, is set out in the Table to this section.

TABLE

(4) If any person acts in contravention of, or fails to comply with, any regulations made under this Act, he shall, for each offence, be liable on summary conviction to a penalty not exceeding one hundred pounds.

78 Amendment of section 1 (excise duties in respect of mechanically propelled vehicles on public roads) of Act of 1952.

78.—(1) Section 1 of the Act of 1952 is hereby amended by—

(a) the substitution of “in any public place” for “on public roads” in subsection (1); and

(b) the substitution of the following for subsection (11):

“(11) In this section—

‘public place’ means any street, road or other place to which the public have access with mechanically propelled vehicles as of right or by permission and whether subject to or free of charge;

‘quarter’ means any period of three months.”;

and the said subsection (1), as so amended, is set out in the Table to this section.

(2) Section 1 (1) of the Act of 1952, as amended by subsection (1) of this section, shall be construed and shall have effect in relation to a vehicle to which section 70 of this Act applies as if the words “used in any public place” were deleted.

TABLE

1.—(1) On and after the 1st day of January, 1953, there shall, subject to the provisions of this Act, be charged, levied and paid in respect of mechanically propelled vehicles used in any public place duties of excise at the rates specified in the Schedule to this Act.

79 Rates of vehicle excise duty.

79.—(1) Subject to subsections (2) and (3) of this section, the Act of 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of March, 1976, be amended by the substitution in Part I of the Schedule thereto (as amended by section 93 (4) of the Finance Act, 1973) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power	£4 for each unit or part of a unit of horse-power
exceeding 8 horse-power and not exceeding 12 horse-power	£5 for each unit or part of a unit of horse-power
exceeding 12 horse-power	£6 for each unit or part of a unit of horse-power
electrically propelled	£22”.

(2) Subsection (1) of this section shall not have effect in relation to any vehicle—

(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose,

(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose, or

(3) Subsection (1) of this section shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.

(4) Proceeds of the variations of duties effected by this section, calculated in such manner as the Minister for Finance may direct, shall, notwithstanding section 3 of the Act of 1952, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Act of 1920.

PART VI Miscellaneous

80 Capital Services Redemption Account.

80.—(1) In this section—

“the principal section” means section 22 of the Finance Act, 1950;

“the 1975 amending section” means section 54 of the Finance Act, 1975;

“the twenty-sixth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;

“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.

(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1976, subsection (4) of the 1975 amending section shall have effect with the substitution of “£7,122,533” for “£7,272,655”.

(3) Subsection (6) of the 1975 amending section shall have effect with the substitution of “£4,496,112” for “£4,681,565”.

(4) A sum of £9,472,954 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1976.

(5) The twenty-sixth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.

(6) Any amount of the twenty-sixth additional annuity not exceeding £6,097,945 in any financial year, may be applied towards defraying the interest on the public debt.

(7) The balance of the twenty-sixth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.

81 Repeals.

81.—(1) The enactment mentioned in column (2) of Part I of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule.

(2) The enactment mentioned in column (2) of Part II of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule.

(3) (a) Subsection (1) of this section shall be deemed to have come into operation on the 6th day of April, 1976.

(b) Subsection (2) of this section shall be deemed to have come into operation on the 1st day of March, 1976.

82 Care and management of taxes and duties.

82.—All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

83 Short title, construction and commencement.

83.—(1) This Act may be cited as the Finance Act, 1976.

(2) Part I of this Act (so far as relating to income tax, including sur-tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Act, 1975.

(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.

(4) Part III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5) Part IV of this Act shall be construed together with the Value-Added Tax Act, 1972, and the enactments amending or extending that Act.

(6) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1976.

(7) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.

FIRST SCHEDULE Amendment of Enactments

PART I

Amendments Consequential on Changes in Personal Reliefs

The Income Tax Act, 1967, is hereby amended in accordance with the following provisions of this paragraph:

(i) In section 138—

(a) in subsection (1), for “£920”, in each place where it occurs, there shall be substituted “£1,010”, for “£575” there shall be substituted “£620”, and for “£1,035” there shall be substituted “£1,125”,

(b) in subsection (2), for “£575”, in each place where it occurs, there shall be substituted “£620”, and for “£635” there shall be substituted “£685”.

(ii) In section 141, in subsection (1A), for “£230” there shall be substituted “£240” and for “£310”, in each place where it occurs, there shall be substituted “£320”.

PART II

Amendments Consequential on Certain Amendments of Value-Added Tax Act, 1972

Section 61.

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