S.I. No. 142/1980 - Salmon Levy, Licensed Salmon Dealers' Registers and Salmon and Trout Records, Regulations, 1980.

S.I. No. 142 of 1980.

SALMON LEVY, LICENSED SALMON DEALERS' REGISTERS AND SALMON AND TROUTRECORDS, REGULATIONS, 1980.

I, PATRICK POWER, Minister for Fisheries and Forestry, in exercise of the powers conferred on me by section 4 of the Fisheries (Consolidation) Act, 1959 (No. 14 of 1959), section 55 of the Fisheries Act, 1980 (No. 1 of 1980 ), and the Fisheries (Transfer of Departmental Administration and Ministerial Functions) Order, 1977 ( S.I. No. 30 of 1977 ) (as adapted by the Fisheries (Alteration of Name of Department and Title of Minister) Order, 1978 ( S.I. No. 195 of 1978 )), and after consultation with the Minister for Finance, hereby make the following Regulations:—

1. (1) These Regulations may be cited as the Salmon Levy, Licensed Salmon Dealers' Registers and Salmon and Trout Records, Regulations, 1980.

(2) These Regulations shall come into operation on the 26th day of May, 1980.

2. In these Regulations—

"the Act of 1980" means the Fisheries Act, 1980 (No. 1 of 1980);

"the Minister" means the Minister for Fisheries and Forestry;

"salmon levy" means the levy payable under the Salmon Levy Order, 1980 ( S.I. No. 141 of 1980 ).

3. The rate of salmon levy to be paid on the first or only sale of salmon shall be ten per cent. of the price fetched by the salmon, or in case the purchaser of the salmon is a purchaser outside the State, ten per cent. of the price which, in accordance with regulations under section 55 of the Act of 1980 which are for the time being in force, is to be attributed to such sale.

4. (1) The register required by section 163 of the Fisheries (Consolidation) Act, 1959 (No. 14 of 1959), as amended by section 15 of the Fisheries (Amendment) Act, 1962 (No. 31 of 1962), and section 6 of the Act of 1980 to be kept by the holder of a salmon dealer's licence shall be in the form set out in the Schedule to these Regulations and the particulars to be entered therein shall be those specified in the said Schedule which shall be entered in such register in triplicate.

(2) Where the register referred to in paragraph (1) of this Regulation is provided by the Minister and is in the form of a printed book some of the pages of which are detachable, the notes contained in the Schedule to these Regulations may, in lieu of being printed in the manner indicated in the said Schedule, be printed on the inside front cover of the book.

5. (1) Any person by whom salmon levy is payable shall keep in triplicate records of the weight of salmon handled in the course of his business together with—

( a ) where such salmon is purchased by him, records of the price paid by him, and

( b ) where such salmon is not so purchased, records of the price received by him therefor, and

( c ) the other particulars relating to salmon specified in the Schedule to these Regulations.

(2) Records required to be kept by this Regulation shall be kept—

( a ) in case the records are kept by a holder of a salmon dealer's licence, in the same manner as the register referred to in Regulation 4 of these Regulations is required to be kept, and

( b ) in case the records are kept by any other person at the relevant hotel, guest house, restaurant or other premises or place and of which he is proprietor.

(3) A record kept in pursuance of this Regulation shall be preserved and retained for not less than six months after the expiration of the year during which it is made.

6. (1) Every person by whom salmon levy is payable shall furnish the following return both to the Minister and to—

( a ) in case the person is the holder of a salmon dealer's licence, the board of conservators by whom the licence was issued or renewed or the regional fisheries board by whom such licence was, or could by virtue of section 11 of the Act of 1980 be issued or renewed,

( b ) in any other case, the board of conservators or regional fisheries board within whose fishery district or fisheries region the relevant hotel, guest house, restaurant or other premises or place, and of which the person is proprietor, is situate,

namely, one of the triplicates required to be kept by Regulation 5 of these Regulations.

(2) A person by whom a return is by this Regulation required to be made shall after the end of any month during which a liability for payment by him of salmon levy arises—

( a ) forthwith add together and show separately for that month on the return each of the following, namely, the numbers and weights of fish (in kilograms or pounds), the prices paid or attributed for fish and the amounts of salmon levy due and

( b ) not later than the twenty-first day of the month following that to which the return relates comply with the requirements of paragraph (1) of this Regulation.

(3) A return furnished to the Minister in pursuance of the requirements of this Regulation shall be addressed to the Secretary, Department of Fisheries and Forestry, Dublin 2.

7. A person shall at the time of making a return required by Regulation 6 of these Regulations pay to the Minister the amount of salmon levy falling due by him in the month to which the return relates.

8. (1) Every return made pursuant to the requirements of these Regulations shall be signed by the person by whom the relevant salmon levy is payable or by a responsible person duly authorised by him in that behalf.

(2) Where the person by whom salmon levy is payable is a body corporate, the return made pursuant to the requirements of these Regulations shall be signed by the managing director or secretary or some other officer of the body duly authorised in that behalf by the body under its seal and where the person by whom the levy is payable is an unincorporated body of persons, such return shall be signed by a partner or some other responsible person duly authorised in writing in that behalf by that body.

9. A person who is by these Regulations required to keep records shall, on a demand being made in that regard at any reasonable time by an officer of the Minister or by a member of the Garda Síochána or any other person who is an inspector within the meaning of Part X of the Fisheries (Consolidation) Act, 1959 , produce to such officer, member or other person for inspection by him any such record.

10. The Fisheries Act, 1925 (Regulations) Order, 1951 ( S.I. No. 199 of 1951 ), is hereby revoked.

SCHEDULE

Register for the purposes of Section 163 of the Fisheries (Consolidation) Act, 1959 (as amended) and particulars to be comprised in records for the purpose of Section 55 of the Fisheries Act, 1980 .

SECTION A

SECTION B

Record of Purchases and Receipts of Salmon (including sea trout] on which levy is payable and of Trout

1.

Record of Purchases and Receipts of Salmon (including sea trout] on which levy is not payable.

2.

Signature:

Date:

Name in block capitals:

SECTION C.

(Here insert the entry contained in Section A above.]

SECTION D(b)

Record of Sales, Exportations, Disposals and Removals of Salmon (including sea trout) and Trout.

Notes

(a) This column need not be completed by proprietors of hotels, guest houses, restaurants or other premises or places referred to in section 55 (2) (d) (i) of the Fisheries Act, 1980 .

(b) This section need not be completed by proprietors of hotels, guest houses, restaurants or other premises or places referred to in section 55 (2) (d) (i) of the Fisheries Act, 1980 .

(*) Delete as appropriate.

GIVEN under my Official Seal, this 20th day of May, 1980.

PATRICK POWER,

Minister for Fisheries and Forestry.

EXPLANATORY NOTE.

The main purpose of these regulations is to—

( a ) specify the rate of salmon levy to be paid on the first or only sale of salmon (including sea trout). The rate is ten per cent of the price fetched by the salmon or sea trout,

( b ) make provision for the payment of the levy to the Minister for Fisheries and Forestry and for the forwarding of returns concerning the levy to both the Minister and the appropriate fishery board,

( c ) provide that records kept for the purposes of the levy may be inspected by an Officer of the Minister, by a member of the Garda Síochána or by Inspectors appointed under Part X of the Fisheries Act,

( d ) prescribe the manner in which records required for the purposes of the levy are to be kept. (In the case of licensed salmon dealers these records will also serve as registers which such licensed dealers are obliged to keep),

( e ) repeal the Fisheries Act, 1925 (Regulations) Order, 1951 ( S.I. No. 199 of 1951 ), which prescribes the form of the register kept by licensed salmon dealers.