Finance Act, 1932

Duty on tobacco.

20.—(1) In lieu of the present customs duties on tobacco, there shall be charged, levied, and paid on all tobacco imported into Saorstát Eireann on or after the 12th day of May, 1932, the customs duties specified in Part I of the Third Schedule to this Act.

(2) Neither the excise duty chargeable on tobacco under section 7 of the Finance Act, 1918 , as modified by section 9 of the Finance Act, 1919 , nor any other excise duty shall be charged on any tobacco which is grown in Saorstát Eireann and is duly delivered from warehouse and consigned to and received by a licensed manufacturer of tobacco.

(3) If it is shown to the satisfaction of the Revenue Commissioners in respect of the business of a licensed manufacturer of tobacco that such business is either—

(a) in the beneficial ownership of an individual who is an Irish-born resident; or

(b) in the beneficial ownership of two or more individuals the majority of whom are Irish-born residents owning between them more than one-half of the capital invested in such business; or

(c) owned by an Irish-owned company and managed and controlled by persons the majority of whom are Irish-born residents;

the person licensed to carry on such business shall be entitled to receive a rebate of sevenpence in respect of every pound of unmanufactured tobacco received by such person upon which the duty imposed by this section has been paid and in respect of which no rebate under this section had been previously paid.

In this sub-section—

(i) the expression ‘Irish-born resident’ means a person who ordinarily resides in Saorstát Eireann and either was born in Ireland or is the child of parents both of whom were born in Ireland; and

(ii) the expression ‘Irish-owned company’ means a company of which the majority of the shareholders are Irish-born residents holding between them shares which, in the aggregate, are more than one-half in nominal value of the issued share capital of such company and carry at ordinary general meetings of such company more than one-half of the total voting-power of all shares in such company carrying votes at such meetings.

(4) No rebate shall be payable under the next preceding sub-section of this section in respect of any tobacco received by a licensed manufacturer for manufacture on behalf of another person on commission or royalty unless such other person would be qualified under the said next preceding sub-section of this section to receive such rebate if such tobacco were received by him for manufacture by himself.

(5) Where it is shown that the duty imposed by this section has been paid and that no rebate under sub-section (3) of this section has been allowed and that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at the rates specified in Part II of the Third Schedule to this Act.

(6) Where rebate under sub-section (3) of this section has been allowed and it is shown that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at the rates specified in Part III of the Third Schedule to this Act.

(7) Where tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at such rates as the Revenue Commissioners shall determine.

(8) The allowance granted by section 9 of the Finance Act, 1915 , shall not be payable in respect of any tobacco grown in Saorstát Eireann in the year 1932 or any subsequent year.