Finance Act, 1937

• Permanent Page URL

(a) Neck halters for animals, imported in bulk, and completely or substantially manufactured, and made wholly or mainly of textile material, or of cordage, or of textile material and cordage;

40%

—

Boxes and cases not made wholly or mainly of metal which are imported empty and are, in the opinion of the Revenue Commissioners, of a kind suitable for and normally used in the display or sale of rings, pins, brooches, medals, watches, clocks, cuff links, studs, and articles of jewellery generally.

50%

The duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Ref. No. 16 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.

Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, designed and intended to be worn inside a boot or shoe for the purpose of relieving or correcting affections or deformities of the foot, that is to say:—

40%

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

(a) soles,

(b) supports,

(a) Wood which is imported in the piece and to which, in the opinion of the Revenue Commissioners, a veneer of wood has been affixed;

50%

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

(a) Draining boards made wholly or partly of asbestos and suitable for use on or in connection with household sinks;

Three shillings the hundredweight.

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

(a) Cooking apparatus for household use which is heated solely by electricity and consists of or is designed and constructed to incorporate an oven and not less than one and not more than four cooking rings;

25%

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

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

(a) Articles (whether completely or partially manufactured) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are, in the opinion aforesaid, not articles of personal clothing or wearing apparel and are not otherwise liable to duty;

(b) tarpaulins;

(c) articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of any such articles, that is to say:—

40%

(i) ground sheets,

(ii) tent covers,

(iii) knapsacks,

(iv) haversacks,

(v) sleeping bags,

(vi) hammock covers;

Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, made wholly or mainly of aluminium or of an alloy of which aluminium is the main constituent or of a combination of aluminium and any such alloy, that is to say:—

50%

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

(a) hollow-ware of domestic or household use;

(b) vessels and utensils which have a capacity not exceeding six gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in creameries or dairies;

(c) culinary implements;

(d) knitting pins;

(a) Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, completely or substantially assembled and which are, or the framework of which is, made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms) that is to say:—

(i) tables (including medical instrument tables and medical dressing tables), chairs, stools, seats, couches, cupboards, food wagons, lockers, and draught or bed screens,

(ii) racks and shelving of a type which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for commercial, office, or library use, and containers for use with such racks or such shelving,

50%

The duty mentioned at this reference number shall not be charged or levied on any article the outermost surface of which is wholly or mainly coated with zinc or on any article which is chargeable with,

(a) the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Ref. No. 12 in Part I of the First Schedule to that Act, or

(b) the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 8 in the First Schedule to that Act, or

(c) any duty for the time being chargeable by virtue of a statutory order (made before the passing of this Act) on vitreous - enamelled hollow-ware.

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

(iii) filing cabinets, filing boxes, and filing trays which are, in the opinion aforesaid, designed, constructed, and suitable for commercial or office use,

(iv) commercial display stands,

(v) holders for charts of body temperature, frames for such holders, surgical bed cradles, surgical walking frames, leg rests, back rests, hospital wheeled stretchers, and wheeled biers;

Toy perambulators and component parts (other than wheels) of such perambulators.

50%

The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 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.

(a) Bags which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying golf clubs;

(b) component parts of the bags mentioned in the foregoing paragraph (a).

40%

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 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.

Paper which has not any matter or design printed thereon and is, when fully extended, of a weight equivalent to more than twelve pounds but not more than one hundred and thirty pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:—

50%

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, nor on any article chargeable with the duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 34 in the First Schedule to that Act.

(a) imitation parchment (including vegetable parchmentised paper),

(b) grease-proof paper,

(c) paper which has been subjected to a process of waterproofing by means of oil, wax, tar, or pitch,

(d) paper so coated or treated as to produce a surface which is an imitation of metal,

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 Ref. No. 15 in the Second Schedule to that Act.

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

(e) transparent cellulose wrapping paper,

(f) glazed transparent paper,

(g) paper of the kind commonly known as newsprint,

(h) paper so coated as to produce a surface which is an imitation of leather,

(i) sensitized paper which is intended for use in the printing of cheques, photographs, designs, or drawings,

(j) coated printing paper of the kind commonly known as art paper,

(k) imitation art paper,

(l) gummed paper,

(m) paper of a kind suitable for the decoration of walls or of ceilings,

Music rolls and other similar articles designed and constructed for the reproduction of music by means of a pianola or other similar instrument.

331/3%

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 “Saorstát Éireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(a) Flexible hose tubing or piping covered or bound with wire, but excluding any such tubing or piping which is made wholly or partly of rubber;

50%

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

(a) Adhesive pastes;

(b) powders for the preparation of adhesive pastes.

37½%

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 “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with that duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games;

(b) frames and bends for use in the manufacture of any such racquets as are mentioned in the foregoing paragraph (a);

(c) component parts (made wholly or mainly of wood and completely or partly manufactured and not mentioned in the foregoing paragraph (b) of any such racquets as are mentioned in the foregoing paragraph (a).

(a) On racquets, frames, and bends— 75% and ten shillings the article;

(b) on component parts chargeable under paragraph (c) in the second column— 75%

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

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 Ref. No. 15 in the First Schedule to that Act, but so far only as that duty is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said Ref. No. 15.