Finance Act, 1935

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Duties on hydrocarbon oil.

21.—(1) A duty of customs (in this section referred to as the said customs duty) at the rate of eight pence the gallon shall be charged, levied, and paid on all hydrocarbon oil which is imported into Saorstát Eireann on or after the 1st day of July, 1935, and is not otherwise liable to duty.

(2) A rebate at the rate of eight pence the gallon shall be allowed on all hydrocarbon oil imported into Saorstát Eireann on or after the 1st day of July, 1935, on which the said customs duty is charged and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.

(3) A duty of excise (in this section referred to as the said excise duty) at the rate of six pence the gallon shall be charged and levied on, and shall be paid by the manufacturer of all hydrocarbon oil, made in Saorstát Eireann and not otherwise liable to duty which, on or after the 1st day of July, 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 hydrocarbon oil.

(4) A rebate at the rate of six pence the gallon shall be allowed on all hydrocarbon oil (chargeable with the said excise duty) on which the said excise duty has been paid and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.

(5) Subject to compliance with such conditions as the Revenue Commissioners shall impose, the said excise duty shall not be charged or levied—

(a) on any hydrocarbon 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 July, 1935, and

(ii) the said excise duty 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 hydrocarbon 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.

(6) There shall, as on and from the 1st day of July, 1935, be charged, levied, and paid, on a licence to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty, a duty of excise (in this section referred to as the said licence duty) of five shillings, and where any such person so sells or delivers such oil on more than one premises, the said licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.

(7) The following provisions shall apply and have effect in relation to the said licence duty and the licence on which such duty is payable, that is to say:—

(a) no person shall, on or after the 1st day of July, 1935, sell or deliver on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty unless he holds such licence as aforesaid in respect of such premises and has paid the said licence duty in respect of such premises;

(b) every holder of such licence as aforesaid shall display such licence on the premises to which such licence relates;

(c) no person who is the holder of such licence as aforesaid and does not ordinarily sell or send out hydrocarbon oil to persons who buy such oil for resale to other persons shall keep or sell on the premises to which such licence relates any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty and not being lubricating oil) on which neither of such duties has been paid or on which a rebate under this section has been allowed;

(d) every holder of such licence as aforesaid shall, on every sale or delivery of hydrocarbon oil for use for combustion in the engine of a motor vehicle, deliver to the purchaser or receiver of such oil a certificate in writing that either the said customs duty or the said excise duty has been paid on such oil and that no rebate under this section has been allowed thereon.

(8) No person shall, on or after the 1st day of July, 1935—

(a) use for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of the said duties has been paid or on which a rebate under this section has been allowed, or

(b) buy or receive from a person who is not the holder of a licence taken out under this section any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) for use for combustion in the engine of a mot or vehicle, or

(c) use on any road a motor vehicle the engine of which is fitted with a carburettor or other appliance adapted for the use for combustion in such engine of any hydrocarbon oil other than mineral hydrocarbon light oil within the meaning of section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), unless such motor vehicle is registered with the Revenue Commissioners in such manner as they shall prescribe by regulations to be made by them.

(9) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil chargeable with the said customs duty is imported for the purpose of undergoing in Saorstát Eireann a process of manufacture or for the purpose of being incorporated in Saorstát Eireann with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such hydrocarbon oil to be imported without payment of the said duty.

(10) A drawback, equal to the amount of the said excise duty which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the hydrocarbon oil in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon 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.

(11) The Revenue Commissioners may make regulations for securing and collecting the said customs duty, the said excise duty, and the said licence duty and, in particular, for regulating the issue, duration, and renewal of the licences on which the said licence duty is payable and for governing the sale and delivery of hydrocarbon oil chargeable with either the said customs duty or the said excise duty, and the Revenue Commissioners may by such regulations apply to all or any of the said duties and to the sale and delivery of such 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.

(12) 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.

(13) Any officer of the Revenue Commissioners and any member of the Gárda Síochána may, at any time on or after the 1st day of July, 1935, examine and take samples of any hydrocarbon oil on or in any motor vehicle for use for combustion in the engine of such vehicle, and may interrogate the person in charge of such vehicle in regard to such oil, and may, if such oil is hydrocarbon oil chargeable with either the said customs duty or the said excise duty, require of such person proof of the payment of such duty on such oil.

(14) In any proceedings against any person for selling, delivering, or using for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of such duties has been paid or on which a rebate under this section has been allowed, the onus of proving that such duty had been paid and such rebate had not been allowed shall rest upon such person.

(15) In this section—

the expression “motor vehicle” means a mechanically propelled vehicle designed, constructed, and suitable for use on roads;

the expression “hydrocarbon oil” includes petroleum oil and oil produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of sixty degrees Fahrenheit;

the expression “combustion in the engine of a motor vehicle” shall be construed as including internal combustion in such engine and external combustion as fuel for such engine.