Finance Act, 1940

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Description of article liable to duty.

Rate of duty.

Special provisions

Articles of domestic or household use which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay and have been subjected to a process of glazing or of vitrification, but excluding articles which, in the opinion aforesaid, are toys or are designed, constructed, and suitable for use as fixtures or fittings.

(a) On articles which, in the opinion of the Revenue Commissioners, are table ware (excluding teapots and coffeepots and also excluding articles which, at importation, are fitted to metal frames or are mounted with metal)—sixpence the article;

(b) On teapots and coffee pots (whether imported with or without the lids thereof)—whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say:—75 per cent. or one shilling and three pence the article;

(c) all other articles—forty-five shillings the hundred-weight.

The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 in the First Schedule to that Act and in lieu of the duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 29 in the First Schedule to that Act.

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.

Glazed or vitrified pipes made wholly or mainly of clay or earthenware, and glazed or vitrified connections (for pipes of any kind) made wholly or mainly of clay or earthenware.

Four shillings the hundred-weight.

The duty mentioned at this reference number is in lieu of the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 27 in the First Schedule to that Act as amended by the Emergency Imposition of Duties (No. 168) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).

The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods to which the rate of one shilling and sixpence the hundred-weight was made applicable as a preferential rate and the articles chargeable with the said duty were included in that list.

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

Tiles which, in the opinion of the Revenue Commissioners, are made wholly or partly of clay and are glazed.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—75 per cent. or four pence and one half-penny the tile.

The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 11 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.

Any article (not being a single substantially pure chemical element or compound) which, in the opinion of the Revenue Commissioners, is ordinarily used as a disinfectant, insecticide, verminicide, vermicide, or fungicide and which is suitable for such use either without any process of preparation or on the mere addition of water.

33 1/3%

The duty mentioned at this reference number is in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 12 in the First Schedule to that Act as amended by the Emergency Imposition of Duties (No. 121) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), in so far as the latter duty is chargeable on the articles mentioned in paragraph (a) in the second column of the said Schedule at the said reference number

The duty mentioned at this reference number shall not be charged or levied on any of the following articles, that is to say, formaldehyde, formalin, flycatchers and seed dressings.

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

Any of the following articles which are bars or sections of iron or steel and, in the opinion of the Revenue Commissioners, are of any of the following descriptions and are not fabricated, that is to say:—

(a) rounds or rods (including two or more rounds or rods twisted together) which are imported in coils or lengths (whether straight or otherwise) and are not less than three-sixteenths of an inch and not more than one and three-eighths inches in diameter;

(b) squares (including two or more squares twisted together) which are imported in lengths (whether straight or otherwise) and are not less than one-quarter of an inch and not more than one and one-quarter inches in thickness at each side;

(c) flats which are imported in lengths (whether straight or otherwise) and are not less than one inch and not more than three inches in width and are not less than three-sixteenths of an inch and not more than one inch in thickness;

(d) equal angles which are not less than three-quarters of an inch by three-quarters of an inch and not more than two inches by two inches.

37 ½%

The duty mentioned at this reference number is in lieu of the duty imposed by section 16 of the Finance Act, 1938 (No. 25 of 1938).

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 has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, imitation parchment (including vegetable parchmentised paper) and is of a weight equivalent to more than eleven pounds but not more than ninety pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches.

50%

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 15 in the Second Schedule to that Act.

The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article.

The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say:—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938) shall apply and have effect in relation to the duty mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to thirty-three and one-third per cent. were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purposes of the said section 6 as applied as aforesaid.

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

Soaps and soap powders and all descriptions of soap substitutes (including sulphonated products of alcohols), but excluding sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, and borax when those substances are imported otherwise than as a part or ingredient of any article or preparation.

75%

The duty mentioned at this reference number is in lieu of the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 13 in the First Schedule to that Act as amended at reference number 21 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), and by the Emergency Imposition of Duties (No. 191) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).

The duty mentioned at this reference number is in addition to any duty chargeable in respect of spirits or saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of any duty chargeable in respect of any other ingredient.

The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 27 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 following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say:—

(a) the provisions of section 8 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to fifty per cent. were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purposes of the said section 6 as applied as aforesaid.

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

(a) Material, whether covered or not covered with gauze, which is made wholly or mainly of cotton and which is cotton wool or cotton wool wadding or other wadding;

(b) articles made wholly or mainly of any such material as is mentioned in the foregoing paragraph which, in the opinion of the Revenue Commissioners, are of any of the following descriptions, that is to say:—

(i) tailors pads or wads,

(ii) milk pads or wads,

(iii) filter pads or wads,

(iv) dust pads or wads,

(v) respirator pads or wads,

(vi) pneumonia jackets,

(vii) wadding dressings,

(viii) splint padding,

(ix) accouchement sheets.

50%

The duty mentioned at this reference number shall not be charged or levied on any material or article which has been medicated.

The duty mentioned at this reference number shall not be charged or levied on any material or article on which any of the following duties are chargeable, that is to say:—

(a) the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 21 in Part I of the First Schedule to that Act,

(b) the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 3 in the First Schedule to that Act,

(c) the duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 4 in the First Schedule to that Act.

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.