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Finance Act , 1936

Type Act
Publication 1936-07-11
State In force
Source Irish Statute Book
articles 29
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Goods Excise Duties
Customs Duties Sugar and Molasses made wholly from Beet grown in Saorstát Éireann All other Goods
s. d. s. d. s. d.
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees the cwt. 18 8 2 4 18 8
Sugar of a polarisation not exceeding seventy-six degrees ” 9 0 1 1 9 0
Sugar of a polarisation:—
Exceeding—
76 and not exceeding 77 degrees the cwt. 9 3.1 1 1.8 9 3.1
77 ” 78 ” ” 9 6.6 1 2.3 9 6.6
78 ” 79 ” ” 9 10.2 1 2.7 9 10.2
79 ” 80 ” ” 10 1.8 1 3.2 10 1.8
80 ” 81 ” ” 10 5.4 1 3.6 10 5.4
81 ” 82 ” ” 10 9.0 1 4.1 10 9.0
82 ” 83 ” ” 11 0.6 1 4.5 11 0.6
83 ” 84 ” ” 11 4.6 1 5.0 11 4.6
84 ” 85 ” ” 11 8.6 1 5.5 11 8.6
85 ” 86 ” ” 12 0.7 1 6.0 12 0.7
86 ” 87 ” ” 12 4.7 1 6.5 12 4.7
87 ” 88 ” ” 12 9.2 1 7.1 12 9.2
88 ” 89 ” ” 13 1.6 1 7.7 13 1.6
89 ” 90 ” ” 13 7.0 1 8.3 13 7.0
90 ” 91 ” ” 14 0.4 1 9.0 14 0.4
91 ” 92 ” ” 14 5.8 1 9.7 14 5.8
92 ” 93 ” ” 14 11.2 1 10.4 14 11.2
93 ” 94 ” ” 15 4.5 1 11.0 15 4.5
94 ” 95 ” ” 15 9.9 1 11.7 15 9.9
95 ” 96 ” ” 16 3.3 2 0.4 16 3.3
96 ” 97 ” ” 16 8.7 2 1.0 16 8.7
97 ” 98 ” ” 17 2.0 2 1.7 17 2.0
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— s. d. s. d. s. d.
If containing 70 per cent. or more of sweetening matter the cwt. 12 4 1 6 12 4
If containing less than 70 per cent. and more than 50 per cent of sweetening matter the cwt. 9 0 1 1 9 0
If containing not more than 50 per cent. of sweetening matter the cwt. 4 6 0 7 4 6
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.
Glucose:
Solid the cwt. 12 4 — 12 4
Liquid the cwt. 9 0 — 9 0
Saccharin (including substances of a like nature or use) the oz. 5 7 — 5 7
Nature of Drawback or Allowance Amount or Rate of Drawback or Allowance
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(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Eireann. In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. An amount equal to the duty paid in respect of the sugar or glucose.
Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used. An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. 4s. 6d.
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate the cwt. 4s. 6d.
Nature of Drawback or Allowance Amount or Rate of Drawback or Allowance
--- ---
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses. An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used. An amount equal to the duty paid in respect of the sugar.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar or molasses has been used. An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt. 0s. 7d.
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid the cwt. 0s. 7d.
Nature of Drawback or Allowance Amount or Rate of Drawback or Allowance
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(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin. An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. An amount equal to the duty paid.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. 4s. 6d.
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. An amount equal to the drawback which would have been payable on the export of the glucose.
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current ratethe cwt. 4s. 6d.

THIRD SCHEDULE. Customs Duties Terminated.

Ref. No. Enactment imposing or defining the duty Particulars of the duty General description of the duty
1 The Finance Act, 1916, section 8. The duty imposed by the said section 8. The duty on cider and perry.
2 The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 28 in the First Schedule. The duty mentioned at the said reference number 28. The duty on certain photographic apparatus.
3 The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 31 in the First Schedule. The duty mentioned at the said reference number 31, as amended at reference number 13 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). The duty on certain tobacco pipes.
4 The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 37 in the First Schedule. The duty mentioned at the said reference number 37. The duty on knitted fabric in the piece.
5 The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 1 in the First Schedule. The duty mentioned at the said reference number 1. The duty on certain woollen or worsted yarns.
6 The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 16 in the First Schedule. The duty mentioned at the said reference number 16, but so far only as that duty is chargeable:— (a) on articles mentioned at sub-paragraph (10) in paragraph (d) in the second column at the said reference number, and, (b) on articles mentioned at sub-paragraph (12) in the said paragraph (d), as amended at reference number 10 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934). The duty on ladders and the duty on wooden toys.
7. The Finance Act, 1933 (No. 15 of 1933), section 5 and reference number 1 in the Second Schedule. The duty mentioned at the said reference number 1. The duty on certain empty containers.
8 The Finance Act, 1933 (No. 15 of 1933) section 4 and reference number 16 in Part I of the First Schedule. The duty mentioned at the said reference number 16. The duty on gas heaters and gas cookers.
9 The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 22 in the First Schedule. The duty mentioned at the said reference number 22. The duty on certain woven piece goods.
10 The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 23 in the First Schedule. The duty mentioned at the said reference number 23, as amended at reference number 19 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935). The duty on certain bias binding.
11 The Finance Act, 1935 (No. 28 of 1935), section 11 and reference number 9 in the Second Schedule. The duty mentioned at the said reference number 9. The duty on wool and wool waste.

FOURTH SCHEDULE. Amendments of Certain Finance Acts. Part I. Finance (Customs Duties) (no. 2) Act, 1932 (No. 11 of 1932).

Ref. No. Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment
1 Section 12. In relation to the charging and levying of the duty imposed by the said section 12, any article which is, in the opinion of the Revenue Commissioners, a lozenge or a pastille shall be sugar confectionery within the meaning and for the purposes of the said section 12, whether such article is or is not of a medicinal nature or use. The duty on sugar confectionery.
Ref. No. Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment
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2 Section 22, as amended by subsequent enactments. In sub-section (7) of the said section 22, the paragraph (k) inserted by amendment at reference number 2 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be deleted, and the following paragraphs and words shall be added at the end of the said sub-section (7), that is to say: “(k) surgical dressings of textile material or of cotton wool or of wadding (made wholly or mainly of cotton or of wool or of cotton and wool) or of a combination of any two or more of those substances, and (l) starch which is, in the opinion of the Revenue Commissioners, suitable for use in the laundering of textile materials, and (m) gasket cement” Additions to articles liable to package duty.
3 First Schedule, reference number 12. (a) In the second column, the words “primarily intended for office use” shall be deleted, and (b) the following provision shall be added at the end of the fifth column, that is to say,— “Whenever the Minister for Finance, after consultation, with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” Extension of duty on adhesive pastes.
Ref. No. Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment
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4 First Schedule, reference number 20. (a) The duty mentioned at the said reference number 20 shall be charged, levied, and paid at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. Change of rate of duty on flock.
5 First Schedule, reference number 24. (a) The duty mentioned at the said reference number 24 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. Change of rate of duty on certain jute piece goods.
6 First Schedule, reference number 28. (a) The following words shall be added in the second column after the word “articles,” that is to say, “and also Christmas crackers,” and (b) the duty mentioned at the said reference number 28 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of three pence the article, and (c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty, and (d) the following provision shall be added at the end of the fifth column, that is to say:— “Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any Christmas crackers chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” The duty on Christmas stockings, etc.
7 First Schedule, reference number 31. The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 31. The duty on sparking plugs.
8 First Schedule, reference number 32. (a) The duty mentioned at the said reference number 32 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to fifty per cent. of the value of the article or the rate of two pence on each sack or bag, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. Change of rate of duty on empty jute sacks and bags.
Ref. No. Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment
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9 First Schedule, Part I, reference number 14. Paragraph (f) in the second column shall be deleted and the following paragraph shall be inserted in the said second column in lieu of the said paragraph so deleted, that is to say:— “(f) bottles made of cut glass or imitation cut glass which are of a value exceeding twenty shillings per gross.” The duty on certain empty glass bottles and empty glass jars.
10 First Schedule, Part II, reference number 2. The following provision shall be added at the end of the fifth column, that is to say:— “Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” The duty on varnish.
11 First Schedule, Part II, reference number 4. (a) The duty mentioned at the said reference number 4 shall be charged, levied, and paid at the rate of thirty-six shillings the hundredweight in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. Change of rate of duty on yeast.
Ref. No. Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment
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12 First Schedule, reference number 2. The duty mentioned at the said reference number 2 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number. Change of rate of duty on inside soles.
Ref. No. Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment
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13 First Schedule, reference number 2. (a) The letter and brackets “(a)” shall be inserted at the beginning of the second column, and (b) the following paragraph shall be added at the end of the said second column, that is to say:— “(b) component parts (made wholly or mainly of metal) of any such apparatus as is hereinbefore mentioned at this reference number as chargeable with duty.” The duty on certain fire extinguishers.
14 First Schedule, reference number 6. The duty mentioned at the said reference number 6, as amended at reference number 15 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number 6. Change of rate of duty on certain cast iron articles.
15 First Schedule, reference number 13 The following words shall be added at the end of the second column, that is to say:— “and also excluding single copies of photographic prints which are prints from photographs (whether on film or plate) taken, outside Saorstát Éireann and are imported by the proprietor of a newspaper, magazine, or other publication for the purposes of his trade or business as such proprietor.” The duty on photograph i c prints.
16 First Schedule, reference number 18. The duty mentioned at the said reference number 18 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number. Change of rate of duty on filled shot cartridges.
Ref. No. Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment
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17 Section 17. The following paragraphs shall be added at the end of sub-section (1), that is to say:— “(e) clock-cases and clock-faces made wholly or mainly of marble—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say:—a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case or clock-face; (f) component parts (made wholly or mainly of marble) of clocks or clock-cases—a sum equal to seventy-five per cent of the value of the article.” Additions to the duty on clocks.
18 First Schedule, reference number 28. (a) In paragraph (a) in the second column, the words “and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes” shall be deleted, and (b) in paragraph (c) in the second column, the following words shall be inserted after the word “compressors,” that is to say:— “for use with motors exceeding ten horse power,” and (c) the duty mentioned at the said reference number 28 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number. The duty on refrigerating apparatus.
19 Second Schedule, reference number 6. (a) In the second column, the words “excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk” shall be deleted, and (b) the duty mentioned at the said reference number 6 shall, in so far as it is charged and levied on ground rice or on rice flour, be charged, levied, and paid at the rate of four shillings the hundred weight in lieu of the rate mentioned in the third column at the said reference number. The duty on rice, rice flour and rice meal.
20 Second Schedule, reference number 7. In the second column, the words “Tiles and slabs” shall be deleted, and the words “Tiles, slabs, slates, and sheets” shall be inserted in lieu of the words so deleted. The duty on certain tiles and slabs.
21 Second Schedule, reference number 15. Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1936, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of newspapers or periodicals, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such paper to be imported without payment of the said duty or may repay any such duty paid at importation. The duty on unprinted paper.

FIFTH SCHEDULE. Enactments Repealed.

Number and Year Short Title Extent of Repeal
No. 11 of 1932. Finance (Customs Duties) (No. 2) Act, 1932. Sub-section (3) of section 8; sub-section (4) of section 11.
No. 20 of 1932. Finance Act, 1932. Section 42.
No. 52 of 1933. Finance (Customs and Excise Duties) Act, 1933. Paragraphs (b) and (f) of section 7.
No. 31 of 1934. Finance Act, 1934. Sub-section (6) of section 12; sub-section (4) of section 13.

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