Finance Act, 1925

Excise duty on dogs.

37.—(1) On and after the 1st day of January, 1926, an excise duty (in this Act referred to as dog duty) of five shillings shall be payable on every dog aged one month or upwards in respect of every year or part of a year during which such dog is kept in Saorstát Eireann.

(2) Where any person before or after the passing of this Act but before the 1st day of January, 1926, pays duty under the enactments in that behalf in force at the passing of this Act in respect of a dog for the period of twelve months ending on the 31st day of March, 1926, and before the last-mentioned date pays the dog duty imposed by this section in respect of the same dog for the year 1926, such person shall, subject to compliance with such conditions as the Revenue Commissioners shall think fit to impose, be entitled to an allowance by way of deduction from the last-mentioned duty of an amount equal to one-fourth of the first-mentioned duty.

(3) The dog duty shall be under the care and management of the Revenue Commissioners but shall be paid and collected through the Post Office by means of licences to be taken out annually for the purpose by the persons liable to pay the duty.

(4) The dog duty in respect of any dog shall be paid by the person keeping the dog and every person who keeps a dog aged one month or upwards on which dog duty has not been paid in respect of the year then current shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a penalty of five pounds.

(5) The Minister for Finance may make regulations for the collection of the dog duty and the issue of licences on payment thereof but shall not make any such regulation in relation to the duties of officers of the Post Office without consultation with the Minister for Posts and Telegraphs.

(6) Whenever the Revenue Commissioners are satisfied that a dog kept by a person who is blind or whose eyesight is so defective that he is unable to find his way about without guidance is kept and used by that person for the purpose of leading or guiding him, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, exempt such dog from the provisions of this Act relating to dog duty.