Finance Act, 1939

• Permanent Page URL

(a) Any article which, in the opinion of the Revenue Commissioners, is thread made wholly or mainly of cotton, flax, hemp, or any like material, or a combination of any two or more of those materials;

(b) any article which, in the opinion aforesaid, is ply yarn made wholly or mainly of cotton, flax, hemp, or any like material, or a combination of any two or more of those materials.

100%, save as is otherwise provided in the fourth column.

The duty mentioned at this reference number is in lieu of the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 17 in the First Schedule to that Act.

Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is thread made wholly or mainly of flax and was manufactured in the United Kingdom or in the Dominion of Canada, the said duty shall (subject and without prejudice to the subsequent provisions in this column at this reference number) 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.

Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is ply yarn made wholly or mainly of cotton and is being imported solely for the purpose of being used in weaving or knitting goods by machinery or solely for the purpose of being used in the manufacture of material made on or by means of a braiding or a plaiting machine, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the said duty.

Whenever an article shall have been allowed, by virtue of the next preceding provision, to be imported without payment of the duty mentioned at this reference number, the following provisions shall have effect, that is to say:—

(a) the Revenue Commissioners may, at any time after the importation of such article, require the importer thereof to show to their satisfaction, within such time (not being less than seven days) as they may specify, that such article, since the importation thereof, has been used solely in weaving or knitting goods by machinery or solely in the manufacture of material made by means of a braiding or a plaiting machine or has not been used at all or has, as to part thereof, been used solely in such weaving or knitting or solely in such manufacture and has, as to the residue thereof, not been used at all;

(b) if the said importer fails to comply, within the time limited in that behalf, with a requisition made on him by the Revenue Commissioners under the foregoing paragraph, the duty mentioned at this reference number shall become and be payable forthwith in respect of the said article by the said importer to the Revenue Commissioners and shall be recoverable from him under Section 38 of the Finance Act, 1924 (No. 27 of 1924), accordingly.

Whenever it is shown, to the satisfaction of the Revenue Commissioners, that the duty mentioned at this reference number was paid on importation on an article and that such article was ply yarn made wholly or mainly of cotton and was used solely in weaving or knitting goods by machinery or solely in the manufacture of material made by means of a braiding or a plaiting machine, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty paid on the importation of the said article.

The exemption conferred by Section 13 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), on certain articles shall extend and apply to the duty mentioned at this reference number in so far as it would (but for that section) be chargeable on articles mentioned in that section.

The licensing provision applies to the duty mentioned at this reference number.

Material which is, in the opinion of the Revenue Commissioners, engine-cleaning waste.

50%

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

Articles which, in the opinion of the Revenue Commissioners, are blanks suitable for use in the manufacture of buttons, excluding any such articles which are made wholly or mainly of stone, metal, leather, mother-of-pearl, or an imitation of mother-of-pearl.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say: —

75% or one shilling and sixpence the gross.

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

Articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in relation to textile materials or articles made of textile materials, that is to say:—

(a) pressing machines, excluding machines which press by means of rollers;

(b) washing machines, excluding machines which, in the opinion aforesaid, are designed, constructed, and suitable for domestic or household use;

(c) drying cabinets and drying machines.

20%

The licensing provision applies to the duty mentioned at this reference number.

Material which is imported in sheets and is ebonite or is composed wholly or partly of casein, synthetic resin, a cellulose ester, or a substance similar, in the opinion of the Revenue Commissioners, in character to casein, synthetic resin, or a cellulose ester, excluding material which, in the opinion aforesaid, is transparent cellulose wrapping.

50%

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

Paper which is, in the opinion of the Revenue Commissioners, of a kind suitable for the decoration of walls or of ceilings.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say: — 75% or one penny and one halfpenny the linear yard.

The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 16 in the Second Schedule to that Act.

Where an article chargeable with the duty mentioned at this reference number consists of paper which is, in the opinion of the Revenue Commissioners, suitable for use as wallpaper border and comprises in its width two or more strips of such border, the rate of one penny and one halfpenny the linear yard mentioned in the third column at this reference number shall be calculated on the aggregate of the lengths of the several strips of such border included in the width of the article.

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

(a) Paper felt (whether saturated with bitumen, tar, or other substance or not so saturated) exceeding seventy inches in width and imported in the roll;

(b) floor coverings (whether completely or partially manufactured) which, in the opinion of the Revenue Commissioners, have a hard surface;

(c) cork carpets and cork carpeting.

Sixpence the square yard.

The duty mentioned at this reference number shall not be charged or levied on any article made wholly or mainly of rubber, artificial rubber, an imitation of rubber, or a substance containing rubber as an ingredient.

The duty mentioned at this reference number is in lieu of the duties imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and respectively mentioned at reference number 2 and reference number 3 in the Second Schedule to that Act.

Neither the duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule to that Act nor the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the First Schedule to that Act shall be charged or levied on any article which is chargeable with the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

Dolls (other than dolls made wholly or mainly of rubber) which exceed sixpence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 75% or one shilling and sixpence the article.

The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 30 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number

The licensing provision applies to the duty mentioned at this reference number.

Articles of any of the following descriptions which contain monohydric alcohol and are, in the opinion of the Revenue Commissioners, of a kind ordinarily used in the preparation of articles of food or drink, that is to say:—

(a) flavouring essences or extracts in the preparation of which fruit or any product of fruit or any product of vegetable origin is used;

(b) synthetic substitutes for any such essences or extracts as are mentioned in the foregoing paragraph.

37½%

Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any article chargeable with the duty mentioned a t this reference number, neither the Customs Tariff Act, 1876 , nor Section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods so as to render such goods or any proportion thereof chargeable with the duty mentioned at this reference number.

The duty mentioned at this reference number shall not be charged or levied on any article on which the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 27 of the First Schedule to that Act is chargeable.

The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable under Section 9 of the Finance Act, 1936 (No. 31 of 1936), or which may be chargeable in respect of any spirits contained in or used in the preparation of the article. The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

(b) cork extractors;

(c) hand-operated force pumps, hand-operated lift pumps, and hand-operated combined force and lift pumps;

(d) memorial plates and memorial tablets;

(e) milk pumps and brine pumps;

(f) name-plates, numbers, and letters;

(g) stand pipes, branch pipes, and valves for fire or water hose;

(h) door fittings of any of the following descriptions, that is to say:—

(i) handles of which the over-all length is not less than seven inches,

(ii) letter-box plates,

(iii) guard bars,

(iv) centre knobs,

(v) finger plates and kicking plates,

(vi) knockers,

(vii) a combination or assembly (other than a combination or assembly which incorporates or is designed to incorporate a lock, latch, or bolt) of any two or more of the foregoing articles;

(i) grilles;

(j) rails of any of the following descriptions, that is to say:—

(i) hand rails and balustrading,

(ii) foot rails,

(iii) counter rails,

(iv) protection rails,

(v) hearse rails,

(vi) towel rails and towel airers;

(k) bolts and set screws of which the shank is not less than one-quarter of one inch in diameter, and threaded nuts of a size and threading to fit such bolts and set screws.

3. Articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals, and also completely or partially manufactured component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such articles, that is to say:—

(a) screw-down valves and screw-down valve cocks of a diameter of not less than one inch,

(b) taps and cocks (whether imported separately or otherwise) suitable for use with baths, sinks, or lavatory basins,

(c) overflow fittings, wastes, waste plugs, and waste traps suitable for use with baths, sinks, or lavatory basins,

(d) plug cocks.

4. Couplings, joints, and other similar fittings (whether completely or partially manufactured) of the compression type which are made wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals and are suitable for use in connection with tubes or pipes and are of an internal diameter not exceeding (at any opening) two and one-half inches, and also completely or partially manufactured component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such fittings.

Electric filament lamps, excluding electric filament lamps which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use exclusively for scientific or for medical or surgical purposes.

75%

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

(i) seat stay,

(ii) chain stay,

(iii) chain wheel,

(iv) crank,

(v) front fork blade,

(vi) steering column,

(vii) mudguard,

(viii) handlebar,

(ix) handlebar bend,

(x) cone, cup, shell, or spindle for a wheel-hub,

(xi) pedal,

(xii) road wheel;

(e) any of the component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) specifically mentioned in the next preceding paragraph (d) which is completely or substantially manufactured and is not comprised in an assembly to which one of the foregoing paragraphs applies.

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

Where a number of articles, collectively chargeable with the duty imposed by Section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 in the Fourth Schedule to that Act or at the rate mentioned at reference number 17 in that Schedule, includes an article chargeable with the duty mentioned at this reference number, such article shall be chargeable with the duty mentioned at this reference number and the value of such article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said Section 12 is chargeable at whichever of the said rates is applicable on the said number of articles so collectively chargeable.

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

(a) Laminated glass not otherwise chargeable with a duty of customs;

(b) articles made wholly or mainly of laminated glass and not otherwise chargeable with a duty of customs.

One shilling and three pence the pound.

The provisions of Section 8 of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

(b) articles which contain as an ingredient thereof coffee or chicory or any such extract, essence, or concentration as is mentioned in the foregoing paragraph (a).

The licensing provision applies to the duty mentioned at this reference number.