Finance (No. 2) Act, 1939

What is this act about?

This law amends existing financial legislation, primarily focusing on adjusting income tax rates and altering various customs and excise duties on goods like sugar, tobacco, and beer. It aims to modify the financial obligations for individuals and businesses concerning these specific taxes and duties.

Who it applies to: Individuals and entities liable for income tax after April 5, 1940; Importers and manufacturers of sugar, molasses, glucose, saccharin, and articles containing these.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 10
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

Income tax deductions for the period after April 5, 1940.
Customs and excise duties, drawbacks, and allowances on sugar, molasses, glucose, and saccharin.
Customs duties on articles made from or containing sugar or other sweetening matter.
Customs and excise duties on tobacco and beer.

Who does this act apply to?

Individuals and entities liable for income tax after April 5, 1940.
Importers and manufacturers of sugar, molasses, glucose, saccharin, and articles containing these.
Importers and manufacturers of tobacco and beer.

What are the key points?

Income tax deductions after April 5, 1940, are calculated at a rate of six shillings and sixpence in the pound.
For sums paid or deducted within two months after April 5, 1940, partly for the year beginning April 6, 1939, and partly for the year beginning April 6, 1940, the 1939 portion is at five shillings and sixpence in the pound, and the 1940 portion is at six shillings and sixpence in the pound.
New customs duties on articles made from or containing sugar are two pence and one half-penny per pound (if by weight) or two shillings and one penny per gallon (if by measure), effective from November 9, 1939.
Specific articles like beer, cider, cocoa preparations, honey, spirits, and tobacco are exempt from the new customs duty on sugar-containing articles.

Tax law

Health (Homes For Incapacitated Persons) Act, 1964

Planning and Development (Amendment) Act 2025

Finance (Miscellaneous Provisions) Act, 1935

Finance (Local Property Tax) (Amendment) Act 2015

Finance Act, 1952

Customs and Excise (Miscellaneous Provisions) Act, 1988

Disclosure of Certain Information For Taxation and Other Purposes Act, 1996

Finance Act, 1924

Tax law

Legal text

Contents (10)

Section 1
Section 2
Section 3
Section 4
Section 5
Section 6
Section 7
Section 8
Section 9
Section 10

Finance (No. 2) Act, 1939 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1939 Finance (No. 2) Act, 1939 Finance (No. 2) Act, 1939 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 33 of 1939.

FINANCE (No. 2) ACT, 1939.

ARRANGEMENT OF SECTIONS

PART I

INCOME TAX.

Section

Section 1

Deductions of income tax after 5th April, 1940.

PART II

CUSTOMS AND EXCISE.

Section 2

Alteration of duties on sugar.

Section 3

Alteration of duties on articles made from or containing sugar, etc.

Section 4

Alteration of rates of duty on tobacco.

Section 5

Alteration of rates of customs duties on beer.

Section 6

Alteration of rates of excise duties on beer.

Section 7

Alteration of rates of duties on spirits.

PART III

DEATH DUTIES.

Section 8

Increase of certain rates of estate duty.

PART IV

GENERAL.

Section 9

Care and management of taxes and duties.

Section 10

Short title and construction.

FIRST SCHEDULE.

Sugar, Molasses, Glucose, Saccharin—Rates of duties, drawbacks and allowances SECOND SCHEDULE.

Duties on tobacco THIRD SCHEDULE.

Spirits (rates of ordinary customs duty) Acts Referred to Provisional Collection of Taxes Act, 1927 No. 7 of 1927 Finance Act, 1932 No. 20 of 1932 Finance Act, 1925 No. 28 of 1925 Finance Act, 1931 No. 31 of 1931 Finance Act, 1933 No. 15 of 1933 Finance Act, 1936 No. 31 of 1936 Finance Act, 1939 No. 18 of 1939 Finance Act, 1934 No. 31 of 1934 Finance Act, 1926 No. 35 of 1926 Number 33 of 1939.

FINANCE (No. 2) ACT, 1939.

AN ACT TO AMEND THE LAW RELATING TO INCOME TAX, TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND EXCISE, AND TO INCREASE THE RATES OF CERTAIN OTHER SUCH DUTIES AND CERTAIN RATES OF ESTATE DUTY, AND FOR THOSE PURPOSES TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE. [14th December, 1939.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

PART I.

Income Tax.

Deductions of income tax after 5th April, 1940.

1.—(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.

(2)The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1939, and partly of a payment or deduction made, by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, that is to say:— (a) so much of the said sum as consists of a payment or deduction in respect of income tax for the year beginning on the 6th day of April, 1939, shall be calculated at the rate of five shillings and sixpence in the pound, being the standard rate of income tax for that year; (b) so much of the said sum as consists of a payment or deduction made, by virtue of the said section 6, in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.

PART II.

Customs and Excise.

Alteration of duties on sugar.

2.—(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported on or after the 9th day of November, 1939, the customs duties specified in the second column of Part I of the First Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said First Schedule.

(2)In lieu of the present excise duties, drawbacks, and allowances in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 9th day of November, 1939, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made within the State the excise duties specified in the third and fourth columns of Part I of the First Schedule to this Act, and there shall be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made, the drawbacks and allowances set out in Part II of the said First Schedule.

(3)

Section 40

of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

(4)The provisions contained in

Part III

of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:— (a) in clause 5, the 9th day of November, 1939, shall be substituted for the 6th day of May, 1925; (b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925 , shall be construed as a reference to this section.

(5)

Section 25

of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.

(6)

Section 24

of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.

Alteration of duties on articles made from or containing sugar, etc.

3.—(1) In lieu of the duties of customs chargeable under section 9 of the Finance Act, 1936 (No. 31 of 1936), there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported on or after the 9th day of November, 1939, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:— (a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence and one half-penny the pound, and (b) if the article is prescribed in the official import list to be entered on importation by measure, at the rate of two shillings and one penny the gallon.

(2)The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:— (a) beer, (b) cider, (c) cocoa preparations, (d) condensed full cream milk, (e) fruits in syrup in sealed tins or cans, (f) glucose, (g) herb beer, (h) honey, including artificial honey, (i) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope), (j) perry, (k) polishing preparations, (l) prepared liquid or quasi-liquid sauces or condiments, (m) saccharin (including substances of a like nature or use), (n) soaps and soap powders and all descriptions of soap substitutes, (o) soups, (p) spirits, (q) sugar, (r) articles charged with duty as sugar confectionery, (s) table waters, (t) tobacco, (u) toilet preparations, (v) wine, (w) dried or powdered milk, (x) articles made wholly or partly of dried or powdered milk.

(3)The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits used in the manufacture or preparation of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.

(4)

Section 40

of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

Alteration of rates of duty on tobacco.

4.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 9th day of November, 1939, be charged, levied, and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 9 of the Finance Act, 1939 (No. 18 of 1939).

(2)The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 9th day of November, 1939, be charged, levied, and paid at the several rates specified in Parts II and III of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 9 of the Finance Act, 1939 (No. 18 of 1939).

(3)Sub-sections (2) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of that section at a rate specified in Part II or Part III of the Second Schedule to this Act, and for the purpose of such application references in the said sub-sections (2) to (5) of the said section 19 to Parts I and II respectively of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Parts II and III respectively of the Second Schedule to this Act.

Alteration of rates of customs duties on beer.

5.—(1) In lieu of the duties of customs imposed by sub-section (1) of section 5 of the Finance Act, 1920 , there shall be charged, levied, and paid on all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 9th day of November, 1939, a duty of customs at the following rates, that is to say:— (a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—twenty-two pounds and ten shillings; (b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—twenty-six pounds and eight shillings.

(2)In lieu of the duty of customs imposed by sub-section (2) of section 5 of the Finance Act, 1920 , there shall be charged, levied, and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing sub-section of this section) imported on or after the 9th day of November, 1939, a duty of customs at the rate of five pounds, twelve shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3)In lieu of the drawback payable under sub-section (3) of section 5 of the Finance Act, 1920 , there shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing sub-sections of this section has been paid a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4)Where, in the case of beer which is chargeable with the duty imposed by sub-section (2) of this section or in the case of beer on which drawback under sub-section (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said sub-section (2) or in the said sub-section (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.

(5)

Section 24

of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section.

Alteration of rates of excise duties on beer.

6.—(1) In lieu of the duty of excise imposed by section 6 of the Finance Act, 1920 , there shall be charged, levied, and paid on all beer brewed within the State on or after the 9th day of November, 1939, a duty of excise at the rate of five pounds and twelve shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2)In lieu of the drawback payable under section 6 of the Finance Act, 1920 , there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(3)In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant sub-section of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.

Alteration of rates of duties on spirits.

7.—(1) The Finance Act, 1920 , shall, in respect of articles imported on or after the 9th day of November, 1939, be amended as follows and shall have effect accordingly, that is to say:— (a) the Third Schedule to this Act shall be substituted in the said Finance Act, 1920 , for Part I of the First Schedule to that Act; (b) the references in sub-section (1) of section 3 of the said Finance Act, 1920 , to Part I of the First Schedule to that Act shall be construed and have effect as references to the Third Schedule to this Act.

(2)The duty of excise imposed by sub-section (2) of section 3 of the Finance Act, 1920 , shall, as on and from the 9th day of November, 1939, be charged, levied, and paid at the rate of four pounds, two shillings and sixpence the gallon (computed at proof) in lieu of the rate mentioned in the said sub-section (2).

(3)Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).

PART III.

Death Duties.

Increase of certain rates of estate duty.

8.—(1) In the case of persons dying after the 8th day of November, 1939, the rates of estate duty set out in the Second Schedule to the Finance Act, 1931 (No. 31 of 1931), shall, in so far as they relate to estates of which the principal value exceeds ten thousand pounds, be severally increased as follows, that is to say:— (a) the said rates, in so far as they relate to estates of which the principal value exceeds ten thousand pounds but does not exceed fifty thousand pounds, shall be increased, in the case of each rate, by one-tenth of the amount thereof, and (b) the said rates, in so far as they relate to estates of which the principal value exceeds fifty thousand pounds, shall be increased, in the case of each rate, by one-fifth thereof.

(2)Where an interest in expectancy within the meaning of Part I of the Finance Act, 1894 , in any property (other than property deemed to pass on a death by virtue of section 26 of the Finance Act, 1931 (No. 31 of 1931), as amended by sections 29 and 30 of the Finance Act, 1934 (No. 31 of 1934)) has, before the 9th day of November, 1939, been bona fide sold or mortgaged for full consideration in money or money's worth, then no other duty on that property shall be payable by the purchaser or mortgagee when the interest falls into possession than would have been payable if this section had not been enacted, and, in the case of a mortgage, any higher duty payable by the mortgagor shall rank as a charge subsequent to that of the mortgagee.

PART IV.

General.

Care and management of taxes and duties.

9.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

10.—(1) This Act may be cited as the Finance (No. 2) Act, 1939.

(2)

Part I

of this Act shall be construed together with the Income Tax Acts, and

Part II

of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

FIRST SCHEDULE.

SUGAR, MOLASSES, GLUCOSE, SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

PART I.—DUTIES.

Goods Customs Duties Excise Duties Sugar and Molasses made wholly from Beet grown in Éire 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.

23 4 8 2 23 4 Sugar of a polarisation not exceeding seventy-six degrees ”

11 2 3 11 11 2 Sugar of a polarisation:— Exceeding— 76 and not exceeding 77 degrees ”

11 6·8 4 0·6 11 6·8 77 ” ”

78 ” ”

11 11·3 4 2·1 11 11·3 78 ” ”

79 ” ”

12 3·8 4 3·7 12 3·8 79 ” ”

80 ” ”

12 8·3 4 5·3 12 8·3 80 ” ”

81 ” ”

13 0·8 4 6·8 13 0·8 81 ” ”

82 ” ”

13 5·2 4 8·4 13 5·2 82 ” ”

83 ” ”

13 9·7 4 10·0 13 9·7 83 ” ”

84 ” ”

14 2·8 4 11·7 14 2·8 84 ” ”

85 ” ”

14 7·8 5 1·5 14 7·8 85 ” ”

86 ” ”

15 0·8 5 3·3 15 0·8 86 ” ”

87 ” ”

15 5·9 5 5·0 15 5·9 87 ” ”

88 ” ”

15 11·5 5 7·0 15 11·5 88 ” ”

89 ” ”

16 5·1 5 8·9 16 5·1 89 ” ”

90 ” ”

16 11·8 5 11·3 16 11·8 90 ” ”

91 ” ”

17 6·5 6 1·6 17 6·5 91 ” ”

92 ” ”

18 1·2 6 4·0 18 1·2 92 ” ”

93 ” ”

18 8·0 6 6·4 18 8·0 93 ” ”

94 ” ”

19 2·7 6 8·7 19 2·7 94 ” ”

95 ” ”

19 9·4 6 11·1 19 9·4 95 ” ”

96 ” ”

20 4·1 7 1·4 20 4·1 96 ” ”

97 ” ”

20 10·8 7 3·8 20 10·8 97 ” ”

98 ” ”

21 5·6 7 6·1 21 5·6 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.

15 5 5 5 15 5 If containing less than 70 per cent. and more than 50 per cent. of sweetening matter ”

11 2 3 11 11 2 If containing not more than 50 per cent. of sweetening matter ”

5 7 2 0 5 7 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.

15 5 — 15 5 Liquid ”

11 2 — 11 2 Saccharin (including substances of a like nature or use) the oz.

7 0 — 7 0

PART II.—DRAWBACKS AND ALLOWANCES.

A.—CUSTOMS.

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 (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Éire.

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.

(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 Eire 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 Eire 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. s.

5 d.

(5)Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the import duty has been paid at the current rate the cwt. s.

5 d.

7 B.—EXCISE.—SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN ÉIRE Natur e 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.

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 Eire 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. s.

2 d.

(5)Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the Excise duty has been paid the cwt. s.

2 d.

0 C.—EXCISE.—ALL OTHER GOODS.

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, 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 Éire any duty-paid sugar, molasses, glucose or saccharin has been used.

An amount equal to the duty paid in respect of that quantity of 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 Eire 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. the cwt. s.

5 d.

(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 Eire from sugar on which the Excise duty has been paid at the current rate the cwt the cwt. s.

5 d.

7 SECOND SCHEDULE.

DUTIES ON TOBACCO.

CUSTOMS.

PART I.

Unmanufactured:— If Stripped or Stemmed:— s. d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

13 4½ Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof ”

14 10½ If Unstripped or Unstemmed:— Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof ”

13 4 Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof ”

14 10 Full preferential Manufactured, viz.:— s. d. s. d.

Cigars the lb.

25 5 21 2⅙ Cigarettes ”

20 6 17 1 Cavendish or Negrohead ”

19 6 16 3 Cavendish or Negrohead Manufactured in Bond ”

16 11 14 1⅙ Other Manufactured Tobacco ”

16 11 14 1⅙ Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof ”

16 1 13 45/6 Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof ”

19 6 16 3 EXCISE.

PART II.

Unmanufactured, viz.:— s. d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

12 6 Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof ”

13 10 Manufactured, viz.:— Cavendish or Negrohead Manufactured in Bond ”

16 3

PART III.

Unmanufactured, viz.:— s. d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

11 4 Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof ”

12 7 Manufactured, viz.:— Cavendish or Negrohead Manufactured in Bond ”

14 8 THIRD SCHEDULE.

SPIRITS (RATES OF ORDINARY CUSTOMS DUTY). escription of Spirits Preferential Rates Full Rates In Cask In Bottle In Cask In Bottle £ s. d. £ s. d. £ s. d. £ s. d.

For every gallon computed at proof of— Brandy or rum 4 2 10 4 3 10 4 5 4 4 6 4 Imitation rum or geneva 4 2 11 4 3 11 4 5 5 4 6 5 Unsweetened spirits other than those already enumerated 4 2 11 4 2 11 4 5 5 4 5 5 For every gallon of perfumed spirits 6 12 0 6 13 0 6 16 0 6 17 0 For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested — 5 12 7 — 5 15 11 For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit 4 2 11 4 3 11 4 5 5 4 6 5 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.