IE
FINANCE ACT, 1931
Statutory Text (3 Articles)
FIRST SCHEDULE. SUGAR, MOLASSES, GLUCOSE, SACCHARIN.—RATES OF DUTIES DRAWBACKS AND ALLOWANCES.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN.—RATES OF DUTIES DRAWBACKS AND ALLOWANCES.
Part I.—DUTIES.
Articles
Articles
Customs Duty
Customs Duty
Excise Duty
Excise Duty
Sugar, which when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees
Sugar, which when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees
s.
s.
d.
d.
s.
s.
d.
d.
the cwt.
the cwt.
4
4
8
8
4
4
8
8
Sugar of a polarisation not exceeding seventy-six degrees the cwt.
Sugar of a polarisation not exceeding seventy-six degrees
the cwt.
2
2
3
3
2
2
3
3
Sugar of a polarisation—
Sugar of a polarisation—
Exceeding 76 degrees and not exceeding 77 degrees the cwt.
Exceeding 76 degrees and not exceeding 77 degrees
the cwt.
2
2
3.8
3.8
2
2
3.8
3.8
”
”
77
77
”
”
78
78
” ”
” ”
2
2
4.7
4.7
2
2
4.7
4.7
”
”
78
78
”
”
79
79
” ”
” ”
2
2
5.6
5.6
2
2
5.6
5.6
”
”
79
79
”
”
80
80
” ”
” ”
2
2
6.5
6.5
2
2
6.5
6.5
”
”
80
80
”
”
81
81
” ”
” ”
2
2
7.4
7.4
2
2
7.4
7.4
”
”
81
81
”
”
82
82
” ”
” ”
2
2
8.3
8.3
2
2
8.3
8.3
”
”
82
82
”
”
83
83
” ”
” ”
2
2
9.2
9.2
2
2
9.2
9.2
”
”
83
83
”
”
84
84
” ”
” ”
2
2
10.2
10.2
2
2
10.2
10.2
”
”
84
84
”
”
85
85
” ”
” ”
2
2
11.2
11.2
2
2
11.2
11.2
”
”
85
85
”
”
86
86
” ”
” ”
3
3
0.2
0.2
3
3
0.2
0.2
”
”
86
86
”
”
87
87
” ”
” ”
3
3
1.2
1.2
3
3
1.2
1.2
”
”
87
87
”
”
88
88
” ”
” ”
3
3
2.3
2.3
3
3
2.3
2.3
”
”
88
88
”
”
89
89
” ”
” ”
3
3
3.4
3.4
3
3
3.4
3.4
”
”
89
89
”
”
90
90
” ”
” ”
3
3
4.8
4.8
3
3
4.8
4.8
”
”
90
90
”
”
91
91
” ”
” ”
3
3
6.1
6.1
3
3
6.1
6.1
”
”
91
91
”
”
92
92
” ”
” ”
3
3
7.5
7.5
3
3
7.5
7.5
”
”
92
92
”
”
93
93
” ”
” ”
3
3
8.8
8.8
3
3
8.8
8.8
”
”
93
93
”
”
94
94
” ”
” ”
3
3
10.1
10.1
3
3
10.1
10.1
”
”
94
94
”
”
95
95
” ”
” ”
3
3
11.5
11.5
3
3
11.5
11.5
”
”
95
95
”
”
96
96
” ”
” ”
4
4
0.8
0.8
4
4
0.8
0.8
”
”
96
96
”
”
97
97
” ”
” ”
4
4
2.2
2.2
4
4
2.2
2.2
”
”
97
97
”
”
98
98
” ”
” ”
4
4
3.5
3.5
4
4
3.5
3.5
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.
2
2
11
11
2
2
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.
2
2
1
1
2
2
1
1
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.
1
1
0
0
1
1
0
0
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.
2
2
11
11
2
2
11
11
Liquid the cwt.
Liquid
the cwt.
2
2
1
1
2
2
1
1
Saccharin (including substances of a like nature or use) the oz.
Saccharin (including substances of a like nature or use) the oz.
1
1
6
6
1
1
6
6
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 additional duty paid under this Act and in any other case an amount equal to the additional duty which would be chargeable under this Act on the importation of the like article.
In the case of molasses produced in bond, an amount equal to the additional duty paid under this Act and in any other case an amount equal to the additional duty which would be chargeable under this Act 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 additional duty paid under this Act in respect of the sugar or glucose.
An amount equal to the additional duty paid under this Act 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 additional duty chargeable under this Act 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 additional duty chargeable under this Act 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
(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.
the cwt.
Is. 0d.
Is. 0d.
B.—Excise Drawbacks.
Nature of Drawback
Nature of Drawback
Amount of Rate of Drawback
Amount of 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 additional duty paid under this Act.
An amount equal to the additional duty paid under this Act.
(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 additional duty paid under this Act in respect of the sugar or glucose.
An amount equal to the additional duty paid under this Act 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 additional duty paid under this Act 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 additional duty paid under this Act 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.
Is. 0d.
Is. 0d.
(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 manufacture of cavendish and negro-head tobacco.
(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 manufacture of cavendish and negro-head 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
Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid
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.
the cwt.
Is 0d.
Is 0d.
SECOND SCHEDULE. Scale of Rates of Estate Duty.
Scale of Rates of Estate Duty.
Principal Value of the Estate
Principal Value of the Estate
Rate per cent. of Duty
Rate per cent. of Duty
£
£
£
£
Exceeding
Exceeding
100
100
and not exceeding
and not exceeding
500
500
1
1
”
”
500
500
”
”
1,000
1,000
2
2
”
”
1,000
1,000
”
”
5,000
5,000
3
3
”
”
5,000
5,000
”
”
10,000
10,000
4
4
”
”
10,000
10,000
”
”
12,500
12,500
5
5
”
”
12,500
12,500
”
”
15,000
15,000
6
6
”
”
15,000
15,000
”
”
18,000
18,000
7
7
”
”
18,000
18,000
”
”
21,000
21,000
8
8
”
”
21,000
21,000
”
”
25,000
25,000
9
9
”
”
25,000
25,000
”
”
30,000
30,000
10
10
”
”
30,000
30,000
”
”
35,000
35,000
11
11
”
”
35,000
35,000
”
”
40,000
40,000
12
12
”
”
40,000
40,000
”
”
45,000
45,000
13
13
”
”
45,000
45,000
”
”
50,000
50,000
14
14
”
”
50,000
50,000
”
”
55,000
55,000
15
15
”
”
55,000
55,000
”
”
65,000
65,000
16
16
”
”
65,000
65,000
”
”
75,000
75,000
17
17
”
”
75,000
75,000
”
”
85,000
85,000
18
18
”
”
85,000
85,000
”
”
100,000
100,000
19
19
”
”
100,000
100,000
”
”
120,000
120,000
20
20
”
”
120,000
120,000
”
”
150,000
150,000
22
22
”
”
150,000
150,000
”
”
200,000
200,000
24
24
”
”
200,000
200,000
”
”
250,000
250,000
26
26
”
”
250,000
250,000
”
”
300,000
300,000
28
28
”
”
300,000
300,000
”
”
400,000
400,000
30
30
”
”
400,000
400,000
”
”
32
32
THIRD SCHEDULE. Enactments Repealed.
Enactments Repealed.
Session and Chapter
Session and Chapter
Short Title
Short Title
Extent of Repeal
Extent of Repeal
59 & 60 Vic., c. 28
59 & 60 Vic., c. 28
Finance Act, 1896
Finance Act, 1896
Section 20, except as regards persons dying before the date of the passing of this Act.
Section 20, except as regards persons dying before the date of the passing of this Act.
10 Edw. VII. and 1 Geo. V., c. 8.
10 Edw. VII. and 1 Geo. V., c. 8.
Finance (190910) Act, 1910.
Finance (190910) Act, 1910.
Section 63, except as regards persons dying before the date of the passing of this Act.
Section 63, except as regards persons dying before the date of the passing of this Act.
11 & 12 Geo. V., c. 32
11 & 12 Geo. V., c. 32
Finance Act, 1921
Finance Act, 1921
Section 44, except as regards persons dying before the date of the passing of this Act.
Section 44, except as regards persons dying before the date of the passing of this Act.