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S.I. No. 104/1959 - Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959.

S.I. No. 104 of 1959.

IMPOSITION OF DUTIES (No. 69) (HYDROCARBON OILS) (EXCISE DUTIES) ORDER, 1959.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959.

2. The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 17th day of June, 1959, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of two shillings and nine pence farthing the gallon in lieu of the rate specified in subsection (3) of section 10 of the Finance Act, 1957 (No. 20 of 1957).

3. (1) The duty of excise imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise from the premises of the manufacturer thereof on or after the 17th day of June, 1959, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of two shillings and two pence the gallon in lieu of the rate now chargeable by virtue of subsection (6) of section 10 of the Finance Act, 1957 (No. 20 of 1957).

(2) The reference in subsection (8) of section 10 of the Finance Act, 1957 (No. 20 of 1957), to the duty of excise imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by subsection (6) of the said section 10 shall be construed as including a reference to the duty of excise imposed by the said section 21 as amended by subparagraph (1) of this paragraph.

4. The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in paragraph 3 of this Order was paid at the rate of two shillings and two pence the gallon, be allowed—

(a) as respects the oil commonly known as tractor vaporising oil, at the rate of two shillings and two pence the gallon, and

(b) as respects any other hydrocarbon oil, at the rate of two shillings and one penny the gallon,

in lieu of the rates now allowable by virtue of subsection (7) of section 10 of the Finance Act, 1957 (No. 20 of 1957).

GIVEN under the Official Seal of the Government, this 16th day of June, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order increases the rates of the excise duties on hydrocarbon oils (i.e. petrol, diesel oil, etc.) by 2d. per gallon and provides for a corresponding increase in the rates of rebate allowed for tractor vaporising oil and other heavy oils not for combustion in the engine of a motor vehicle.