IE
FINANCE ACT, 1925
Statutory Text (3 Articles)
FIRST SCHEDULE. Rates of Sugar, etc., Duties, Drawbacks, and Allowances.
Rates of Sugar, etc., Duties, Drawbacks, and Allowances.
PART I. DUTIES.
PART I.
DUTIES.
Articles.
Articles.
Customs Duty.
Customs Duty.
Excise Duty.
Excise Duty.
s.
s.
d.
d.
s.
s.
d.
d.
Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-eight degrees the cwt.
Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-eight degrees the cwt.
9
9
4
4
9
9
4
4
Sugar of a polarisation not exceeding seventy-six degrees the cwt.
Sugar of a polarisation not exceeding seventy-six degrees the cwt.
4
4
6
6
4
4
6
6
Sugar of a polarisation—
Sugar of a polarisation—
Exceeding 76 and not exceeding 77 the cwt.
Exceeding 76 and not exceeding 77 the cwt.
4
4
7.5
7.5
4
4
7.5
7.5
77 78
77 78
4
4
9.3
9.3
4
4
9.3
9.3
78 79
78 79
4
4
11.1
11.1
4
4
11.1
11.1
79 80
79 80
5
5
0.9
0.9
5
5
0.9
0.9
80 81
80 81
5
5
2.7
2.7
5
5
2.7
2.7
81 82
81 82
5
5
4.5
4.5
5
5
4.5
4.5
82 83
82 83
5
5
6.3
6.3
5
5
6.3
6.3
83 84
83 84
5
5
8.3
8.3
5
5
8.3
8.3
84 85
84 85
5
5
10.3
10.3
5
5
10.3
10.3
85 86
85 86
6
6
0.3
0.3
6
6
0.3
0.3
86 87
86 87
6
6
2.3
2.3
6
6
2.3
2.3
87 88
87 88
6
6
4.6
4.6
6
6
4.6
4.6
88 89
88 89
6
6
6.8
6.8
6
6
6.8
6.8
89 90
89 90
6
6
9.5
9.5
6
6
9.5
9.5
90 91
90 91
7
7
0.2
0.2
7
7
0.2
0.2
91 92
91 92
7
7
2.9
2.9
7
7
2.9
2.9
92 93
92 93
7
7
5.6
5.6
7
7
5.6
5.6
93 94
93 94
7
7
8.2
8.2
7
7
8.2
8.2
94 95
94 95
7
7
10.9
10.9
7
7
10.9
10.9
95 96
95 96
8
8
1.6
1.6
8
8
1.6
1.6
96 97
96 97
8
8
4.3
4.3
8
8
4.3
4.3
97 98
97 98
8
8
7.0
7.0
8
8
7.0
7.0
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:—
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:—
If containing 70 per cent. or more of sweetening matter _____________ the cwt.
If containing 70 per cent. or more of sweetening matter _____________ the cwt.
5
5
11
11
5
5
11
11
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter ____________________ the cwt.
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter ____________________ the cwt.
4
4
3
3
4
4
3
3
If containing not more than 50 per cent. of sweetening matter ________________________ the cwt.
If containing not more than 50 per cent. of sweetening matter ________________________ the cwt.
2
2
1
1
2
2
1
1
The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.
The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.
Glucose:—
Glucose:—
Solid _____________ the cwt.
Solid _____________ the cwt.
5
5
11
11
5
5
11
11
Liquid ____________ the cwt.
Liquid ____________ the cwt.
4
4
3
3
4
4
3
3
Saccharin (including substances of a like nature or use) _____________ the oz.
Saccharin (including substances of a like nature or use) _____________ the oz.
3
3
0
0
3
3
0
0
PART II. DRAWBACKS AND ALLOWANCES.
PART II.
DRAWBACKS AND ALLOWANCES.
A.—CUSTOMS DRAWBACKS.
Nature of Drawback.
Nature of Drawback.
Amount or Rate of Drawback
Amount or Rate of Drawback
(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) and which has passed a refinery in Saorstát Eireann.
(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) and 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.
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.
(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.
An amount equal to the duty paid in respect of the sugar or glucose.
(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.
(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 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.
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 Eireann 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.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann 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.
s. d. 2 1
s. d.
2 1
B.—EXCISE DRAWBACKS.
Nature of Drawback.
Nature of Drawback.
Amount or Rate of Drawback.
Amount or Rate of Drawback.
(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.
(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.
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.
(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.
An amount equal to the duty paid in respect of the sugar or glucose.
(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.
(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.
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 duty-paid sugar and delivered to a licensed distiller for use in the manufacture of spirits _____________the cwt.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from duty-paid sugar and delivered to a licensed distiller for use in the manufacture of spirits _____________the cwt.
s. d. 2 1
s. d.
2 1
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section two of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section two 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.
An amount equal to the drawback which would have been payable on the export of the glucose.
C.—ALLOWANCES TO REFINERS ON MOLASSES PRODUCED IN SAORSTÁT EIREANN AND USED SOLELY FOR THE PURPOSE OF FOOD FOR STOCK.
Nature of Allowance.
Nature of Allowance.
Rate of Allowance.
Rate of Allowance.
(1) Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid ____________________the cwt.
(1) Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid ____________________the cwt.
s. d. 2 1
s. d.
2 1
PART III. PROVISION AS TO DUTIES.
PART III.
PROVISION AS TO DUTIES.
DRAWBACKS AND ALLOWANCES.
1. The charge of a specified amount of duty, or the grant of a specified amount of drawback or allowance, in respect of a specific weight of any article includes a proportionately less duty or drawback or allowance, as the case may be, in respect of any less weight of that article.
2. Molasses imported into, or produced in bond in, Saorstát Eireann, shall not be liable to duty if it is used solely for the purpose of food for stock and the prescribed conditions are complied with in respect thereof.
3. The customs and excise drawbacks in respect of beer, the excise drawback in respect of glucose deposited in an approved warehouse, and the allowances to refiners on molasses shall only be allowed and paid subject to compliance with the prescribed conditions.
4. The Revenue Commissioners in allowing drawback in respect of any manufactured or prepared goods may, with the consent of the Minister for Finance, in order to facilitate trade, relax any requirement of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.
5. Notwithstanding anything in this Act, drawbacks and allowances shall be allowed and paid at the rates in force before the sixth day of May, nineteen hundred and twenty five, in all cases where it is shown to the satisfaction of the Revenue Commissioners that duties were paid at the rates in force before that date.
6. If any person acts in contravention of any prescribed condition, or any condition imposed by the Revenue Commissioners under the provisions of any previous Act in relation to the use of molasses solely as food for stock, he shall, for each offence, be liable to a customs penalty or an excise penalty, as the case may be, of fifty pounds.
7. In this Schedule, unless the context otherwise requires—
(a) the expression “duty” means the duty of customs or the duty of excise, as the case may be, imposed by sections 26 or 27 of this Act.
(b) the expression “duty-paid” in relation to any goods means goods in respect of which the Revenue Commissioners have been satisfied that duty has been paid.
(c) the expression “prescribed conditions” means such conditions for the protection of the Revenue in respect of proof or security or otherwise as the Revenue Commissioners may prescribe.
SECOND SCHEDULE. RATES OF FIREARM CERTIFICATE DUTY.
RATES OF FIREARM CERTIFICATE DUTY.
£
£
s.
s.
d.
d.
1. For a firearm certificate for a rifle, or a pistol or revolver, with or without ammunition therefore
1. For a firearm certificate for a rifle, or a pistol or revolver, with or without ammunition therefore
5
5
0
0
2. For a firearm certificate for a shot-gun, with or without ammunition therefor, limited to use for killing animals or birds other than game on land occupied by the person to whom the certificate is granted
2. For a firearm certificate for a shot-gun, with or without ammunition therefor, limited to use for killing animals or birds other than game on land occupied by the person to whom the certificate is granted
5
5
0
0
3. For any other firearm certificate—
3. For any other firearm certificate—
For one such certificate
For one such certificate
2
2
0
0
0
0
Where two or more such certificates are granted to the same person not necessarily at the same time) and expire on the same date, for the first such certificate
Where two or more such certificates are granted to the same person not necessarily at the same time) and expire on the same date, for the first such certificate
2
2
0
0
0
0
For the second and every subsequent such certificate
For the second and every subsequent such certificate
5
5
0
0
THIRD SCHEDULE. ENACTMENTS REPEALED.
ENACTMENTS REPEALED.
Session and Chapter
Session and Chapter
Short Title
Short Title
Extent of Repeal
Extent of Repeal
Date of Repeal
Date of Repeal
5 & 6 Vic., c. 81
5 & 6 Vic., c. 81
Game Certificates (Ireland) Act, 1842
Game Certificates (Ireland) Act, 1842
The whole Act
The whole Act
1st August, 1925
1st August, 1925
23 & 24 Vic., c. 90
23 & 24 Vic., c. 90
Game Licences Act, 1860
Game Licences Act, 1860
The whole Act
The whole Act
1st August, 1925
1st August, 1925
23 & 24 Vic., c. 113
23 & 24 Vic., c. 113
Excise Act, 1860
Excise Act, 1860
Sections 8 to 21
Sections 8 to 21
6th May, 1925
6th May, 1925
24 & 25 Vic., c. 91
24 & 25 Vic., c. 91
Revenue (No. 2) Act, 1861
Revenue (No. 2) Act, 1861
Section 17
Section 17
1st August, 1925
1st August, 1925
28 & 29 Vic., c. 50
28 & 29 Vic., c. 50
Dogs Regulation (Ireland) Act, 1865
Dogs Regulation (Ireland) Act, 1865
The whole Act
The whole Act
1st Jan., 1926
1st Jan., 1926
30 & 31 Vic., c. 116
30 & 31 Vic., c. 116
Dogs (Ireland) Act, 1867
Dogs (Ireland) Act, 1867
The whole Act
The whole Act
1st Jan., 1926
1st Jan., 1926
33 & 34 Vic., c. 57
33 & 34 Vic., c. 57
Gun Licence Act, 1870
Gun Licence Act, 1870
The whole Act
The whole Act
1st August, 1925
1st August, 1925
45 & 46 Vic., c. 41.
45 & 46 Vic., c. 41.
Customs and Inland Revenue Act, 1882
Customs and Inland Revenue Act, 1882
Sections 5, 6 and 7
Sections 5, 6 and 7
6th May, 1925
6th May, 1925
45 & 46 Vic., c. 72
45 & 46 Vic., c. 72
Revenue, Friendly Societies and National Debt Act, 1882
Revenue, Friendly Societies and National Debt Act, 1882
Section 6
Section 6
1st August, 1925
1st August, 1925
46 & 47 Vic., c. 10
46 & 47 Vic., c. 10
Customs and Inland Revenue Act, 1883
Customs and Inland Revenue Act, 1883
Sections 4, 5 and 6
Sections 4, 5 and 6
1st August, 1925
1st August, 1925
62 & 63 Vic., c. 9
62 & 63 Vic., c. 9
Finance Act, 1899
Finance Act, 1899
Section 12
Section 12
1st April, 1925
1st April, 1925
10 Edw. VII., c. 8
10 Edw. VII., c. 8
Finance (190910) Act, 1910
Finance (190910) Act, 1910
Sections 20, 21 and 24
Sections 20, 21 and 24
1st April, 1925
1st April, 1925
6 Geo. V., c. 11
6 Geo. V., c. 11
Finance (New Duties) Act, 1916
Finance (New Duties) Act, 1916
Paragraph (d) of sub-section (5) of section 1 from “or is provided” to the end of the paragraph
Paragraph (d) of sub-section (5) of section 1 from “or is provided” to the end of the paragraph
1st April, 1925
1st April, 1925
6 & 7 Geo. V., c. 24
6 & 7 Geo. V., c. 24
Finance Act, 1916
Finance Act, 1916
Section 4
Section 4
6th May, 1925
6th May, 1925
8 & 9 Geo. V., c. 40
8 & 9 Geo. V., c. 40
Income Tax Act, 1918
Income Tax Act, 1918
Sub-section (2) of section 48
Sub-section (2) of section 48
6th April, 1924
6th April, 1924
8 & 9 Geo. V., c. 40
8 & 9 Geo. V., c. 40
Income Tax Act, 1918
Income Tax Act, 1918
Paragraph (b) of sub-section (2) of section 68; in No. 8 of the Rules applicable to Schedule C and entitled “Rules as to interest, etc., payable out of public revenue to or through the Bank of England or the Bank of Ireland, or by the National Debt Commissioners” the words “and the amount of any tax charged on the trading profits of either Bank”; No. 3 of the Rules applicable to Case IV of Schedule D, No. 4 or the Rules applicable to Case V of Schedule D
Paragraph (b) of sub-section (2) of section 68; in No. 8 of the Rules applicable to Schedule C and entitled “Rules as to interest, etc., payable out of public revenue to or through the Bank of England or the Bank of Ireland, or by the National Debt Commissioners” the words “and the amount of any tax charged on the trading profits of either Bank”; No. 3 of the Rules applicable to Case IV of Schedule D, No. 4 or the Rules applicable to Case V of Schedule D
6th April, 1925
6th April, 1925
9 & 10 Geo. V., c. 81
9 & 10 Geo. V., c. 81
Dogs Regulation (Ireland) Act, 1919
Dogs Regulation (Ireland) Act, 1919
The whole Act
The whole Act
1st Jan., 1926
1st Jan., 1926
No. 27 of 1924
No. 27 of 1924
Finance Act, 1924
Finance Act, 1924
Section 12
Section 12
6th May, 1925
6th May, 1925
No. 27 of 1924
No. 27 of 1924
Finance Act, 1924
Finance Act, 1924
Section 20
Section 20
24th April, 1925
24th April, 1925