Finance (Miscellaneous Provisions) Act, 1935

What is this act about?

This law introduces and amends various financial provisions, primarily concerning excise duties on certain goods and licenses, and modifies regulations related to customs and inland revenue. It aims to adjust taxation and financial incentives within Saorstát Eireann.

Who it applies to: Manufacturers and refiners of mineral hydrocarbon light oil in Saorstát Eireann; Individuals and businesses involved in growing, curing, and rehandling tobacco under licenses.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 8
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

Excise duties on mineral hydrocarbon light oil and licenses for its refiners.
Excise duties on various licenses issued under the Tobacco Act, 1934, including for growing, curing, and rehandling tobacco.
The cessation of duty rebates for certain mechanically-propelled vehicles.
The requirement for certificates of origin for imported goods.
The payment of bounties by the Revenue Commissioners on exported tobacco, sugar, and mineral hydrocarbon light oil manufactured in Saorstát Eireann.
The termination of certain exemptions from stamp duty.

Who does this act apply to?

Manufacturers and refiners of mineral hydrocarbon light oil in Saorstát Eireann.
Individuals and businesses involved in growing, curing, and rehandling tobacco under licenses.
Owners of certain mechanically-propelled vehicles.
Importers of goods into Saorstát Eireann.
Exporters of Saorstát Eireann manufactured tobacco, sugar, and mineral hydrocarbon light oil.

What are the key points?

An excise duty of sixpence per gallon is imposed on mineral hydrocarbon light oil made in Saorstát Eireann.
An annual excise duty of one pound is charged on a licence for every refiner of hydrocarbon oil.
Excise duties for tobacco licenses range from five shillings for a grower's or experimental manufacturer's license to ten shillings for a curer's license and one pound for a rehandler's license.
Certificates of origin are required for imported goods from April 1st, 1935.
Bounties are paid on exported Saorstát Eireann manufactured tobacco, sugar, and mineral hydrocarbon light oil, equal to the difference between excise duty paid and customs duty chargeable on non-Saorstát Eireann equivalents.

Tax law

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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

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Tax law

Legal text

Contents (8)

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

Finance (Miscellaneous Provisions) Act, 1935 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 1935 Finance (Miscellaneous Provisions) Act, 1935 Finance (Miscellaneous Provisions) Act, 1935 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 7 of 1935.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935.

ARRANGEMENT OF SECTIONS Section

Section 1

Excise duty on mineral hydrocarbon light oil.

Section 2

Excise duty on licences under the Tobacco Act, 1934.

Section 3

Cesser of rebate of duty on certain mechanically-propelled vehicles.

Section 4

Production of certificates of origin.

Section 5

Payment of certain bounties by the Revenue Commissioners.

Section 6

Termination of certain exemptions from stamp duty.

Section 7

Care and management of duties.

Section 8

Short title and construction.

SCHEDULE.

Acts Referred to Tobacco Act, 1934 No. 37 of 1934 Finance Act, 1930 No. 20 of 1930 Finance Act, 1926 No. 35 of 1926 Number 7 of 1935.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF EXCISE, TO PROVIDE FOR THE PAYMENT OF BOUNTIES ON THE EXPORTATION OF CERTAIN EXCISEABLE GOODS, AND TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE. [28th March, 1935.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Excise duty on mineral hydrocarbon light oil.

1.—(1) A duty of excise at the rate of sixpence the gallon shall be charged and levied on, and shall be paid by the manufacturer of, all mineral hydrocarbon light oil made in Saorstát Eireann which, on or after the 1st day of February, 1935, is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of mineral hydrocarbon oil.

(2)Subject to compliance with such conditions as the Revenue Commissioners shall impose, the duty imposed by this section shall not be charged or levied:— (a) on any mineral hydrocarbon light oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that— (i) such oil was sent out from the premises of the manufacturer thereof on or after the 1st day of February, 1935, and (ii) the duty imposed by this section was paid in respect of such oil when it was so sent out, and (iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer; nor (b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Eireann in any process of dyeing or cleaning of textiles carried on by way of trade; nor (c) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oil or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter; nor (d) on any mineral hydrocarbon light oil which is made by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power and is so made as a by-product in the manufacture of such gas.

(3)A drawback, equal to the amount of the duty imposed by this section which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oil chargeable with the said duty, or on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.

(4)There shall, as on and from the 1st day of February, 1935, be charged, levied, and paid, on a licence to be taken out annually by every refiner of hydrocarbon oil, an excise duty of one pound.

(5)The Revenue Commissioners may make regulations for securing and collecting the duty imposed by this section, for prohibiting the refining of hydrocarbon oil otherwise than by persons who hold a licence in that behalf and have made entry for that purpose, for regulating the issue, duration, and renewal of such licences, and for governing generally the manufacture of mineral hydrocarbon light oil and the removal of such oil from the refinery, and the Revenue Commissioners may by such regulations apply to the said duty and to the drawback authorised by this section or to refiners of hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.

(6)If any person does any act (whether of commission or omission) which is a contravention of a condition imposed or regulation made by the Revenue Commissioners under this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.

(7)For the purposes of this section the expression “hydrocarbon light oil” means hydrocarbon oil of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent, by volume distils at a temperature not exceeding 240 degrees centigrade or which gives off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.

(8)The method of testing oil for the purpose of ascertaining whether it complies with the provisions of the next preceding sub-section of this section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners shall prescribe.

Excise duty on licences under the Tobacco Act, 1934.

2.—(1) An excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a grower's licence, that is to say, a licence to grow tobacco in a specified year on specified lands and to cure such tobacco.

(2)An excise duty of ten shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a curer's licence, that is to say, a licence to cure, in the premises to which such licence relates, tobacco grown in a specified year.

(3)An excise duty of one pound shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a rehandler's licence, that is to say, a licence to rehandle in the premises to which such licence relates, tobacco grown in a specified year.

(4)An excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under Part IV of the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as an experimental manufacturer's licence, that is to say, a licence to grow tobacco in a specified year on specified land and to cure and rehandle such tobacco.

(5)The enactment specified in Part 1 of the Schedule to this Act is hereby repealed as on and from the passing of this Act, to the extent mentioned in the third column of that Schedule.

Cesser of rebate of duty on certain mechanically-propelled vehicles.

3.—

Section 11

of the Finance Act, 1930 (No. 20 of 1930), shall not apply or have effect in relation to duty under section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926), paid in respect of any year or part of a year subsequent to the year 1934.

Production of certificates of origin.

4.—(1) The documents which the collector or other proper officer is entitled, under section 65 of the Customs Consolidation Act, 1876 , to require the importer or his agent to produce to such officer upon the entry of any goods shall, in the case of every such entry made on or after the 1st day of April, 1935, include a certificate, in such form as the Revenue Commissioners shall direct, indicating the true origin of such goods.

(2)The documents which the proper officer of customs and excise is entitled, under section 1 of the Revenue Act, 1909 , to require the importer of any goods or his agent to produce shall, in the case of every entry of goods delivered within the meaning of the said section on or after the 1st day of April, 1935, include a certificate, in such form as the Revenue Commissioners shall direct, indicating the true origin of such goods.

Payment of certain bounties by the Revenue Commissioners.

5.—(1) Whenever drawback is paid on tobacco manufactured in Saorstát Eireann from leaf tobacco grown in Saorstát Eireann, the Revenue Commissioners shall, out of moneys provided by the Oireachtas, pay on every pound of such tobacco, to the person to whom such drawback is payable, a bounty of an amount equal to the difference per pound between the excise duty paid on such tobacco and the customs duty chargeable, at the time at which the said excise duty was paid, on like tobacco not of Saorstát Eireann manufacture or growth.

(2)Whenever drawback is paid in respect of sugar made in Saorstát Eireann from beet grown in Saorstát Eireann, the Revenue Commissioners shall, out of moneys provided by the Oireachtas, pay on every hundredweight of such sugar, to the person to whom such drawback is payable, a bounty of an amount equal to the difference per hundredweight between the excise duty paid in respect of such sugar and the customs duty chargeable, at the time at which the said excise duty was paid, on like sugar not of Saorstát Eireann manufacture and not made from beet of Saorstát Eireann growth.

(3)Whenever drawback is paid on mineral hydrocarbon light oil made in Saorstát Eireann, the Revenue Commissioners shall, out of moneys provided by the Oireachtas, pay on every gallon of such oil to the person to whom such drawback is payable, a bounty of an amount equal to the difference per gallon between the excise duty paid on such oil and the customs duty chargeable, at the time at which the said excise duty was paid, on like mineral hydrocarbon light oil not of Saorstát Eireann manufacture.

(4)Every claim for payment of a bounty under this section shall be made to the Revenue Commissioners in such manner as they shall direct, and every such claim shall be determined by the Revenue Commissioners and their determination thereof shall be final and conclusive.

Termination of certain exemptions from stamp duty.

6.—(1) The several enactments specified in Part II of the Schedule to this Act are hereby repealed, as on and from the 1st day of April, 1935, to the extent mentioned in the third column of that Schedule.

(2)Every exemption from stamp duty arising under any enactment (whether public, general, local or private) by virtue of the incorporation, application, or extension by such enactment of any of the enactments repealed by this section shall cease to have effect as on and from the 1st day of April, 1935.

(3)Every instrument or other document bearing date as of or after the 1st day of April, 1935, which would, but for this section, have been exempt from stamp duty by virtue of an enactment repealed or of an exemption terminated by this section shall be chargeable with stamp duty under the appropriate provision of the Stamp Act, 1891.

Care and management of duties.

7.—All duties imposed by this Act, except the excise duty on mechanically-propelled vehicles, are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

8.—(1) This Act may be cited as the Finance (Miscellaneous Provisions) Act, 1935.

(2)So much of this Act as relates to duties of customs shall be construed together with the Customs Acts, and so much of this Act as relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

SCHEDULE.

ENACTMENTS REPEALED.

Part I.

ENACTMENT REPEALED AS ON AND FROM THE PASSING OF THIS ACT.

Session and Chapter Short Title Extent of Repeal 8 Edw. VII, c. 16.

Finance Act, 1908 .

Section 3. Part II.

ENACTMENTS REPEALED AS ON AND FROM 1st APRIL, 1935.

Session and Chapter Short Title Extent of Repeal 6 & 7 Will, IV., c. 116.

Grand Jury (Ireland) Act, 1836 .

Section 168, to the words “mentioned therein.”

1 & 2 Vic., c. 53.

County Treasurers (Ireland) Act, 1838.

Section 1.

1 & 2 Vic., c. 56.

Poor Relief (Ireland) Act, 1838 .

Section 96.

7 & 8 Vic., c. 106.

County Dublin Grand Jury Act, 1844 .

Section 148, to the words “mentioned therein.”

9 & 10 Vic., c. 60.

Grand Jury Cess Act, 1846.

The whole Act.

42 & 43 Vic., c. 25.

Dispensary Houses (Ireland) Act, 1879.

Section 14.

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