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Dáil Éireann - Volume 167 - 23 April, 1958 Financial Resolutions. - Resolution No. 7—Excise. Dr. Ryan Dr. Ryan Dr. Ryan: I move:— (1) That the additional duty of excise on a tobacco dealer's licence imposed by section 26 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 22 of the Finance Act, 1946 (No. 15 of 1946), shall not be charged or levied on any licence the period of validity of which commences on or after the 1st day of July, 1958. (2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927). Mr. Sweetman Mr. Sweetman 644 Mr. Sweetman: I should imagine [644] that this will have the effect of having tobacco and cigarettes sold on a much wider front than before. Tobacco now provides about 26 or 27 per cent. of our revenue. It is more than a substantial slice of it. What is the present amount of the licence fee? If anybody will be able to sell, would the Minister say that will not in any way affect what is such an enormous slice of our whole revenue? Dr. Ryan Dr. Ryan Dr. Ryan: The licence fee before 1932 was 5/3. In 1932, there were representations from those who called themselves tobacco traders and nothing else. There are very few of those now. They said it was unfair that hotels and so forth should sell tobacco. It was brought in at that time and there was added 1 per cent. of the valuation over £10. There are 36,000 tobacco dealers in this country and you can imagine the trouble it is to the Revenue Commissioners. They must make sure of the valuation of the house and they must check up any change. There is no doubt that they are losing money. Mr. Norton Mr. Norton Mr. Norton: What sort of person holds this licence? Dr. Ryan Dr. Ryan Dr. Ryan: Take a hotel. If they get a tobacco licence they pay 5/3 plus 1 per cent. of the poor law valuation over £10. There is a maximum of £10. Mr. Norton Mr. Norton Mr. Norton: Are these held also by the small grocery people? Dr. Ryan Dr. Ryan Dr. Ryan: They also have to pay. Mr. Norton Mr. Norton Mr. Norton: They are all in the 36,000? Dr. Ryan Dr. Ryan Dr. Ryan: Yes. Mr. Norton Mr. Norton Mr. Norton: Are these licences freely given? Dr. Ryan Dr. Ryan Dr. Ryan: Yes; they are never refused. Mr. Corish Mr. Corish Mr. Corish: I thought there some kind of qualification. Dr. Ryan Dr. Ryan Dr. Ryan: The point is that we are losing money. Mr. Cosgrave Mr. Cosgrave Mr. Cosgrave: The 5/3 duty remains. Mr. Sweetman Mr. Sweetman Mr. Sweetman: That goes too. Dr. Ryan Dr. Ryan 645 [645] Dr. Ryan: The 5/3 remains. Mr. Norton Mr. Norton Mr. Norton: How did the Minister arrive at the 3d.? Mr. MacEntee Mr. MacEntee Mr. MacEntee: Ask Gladstone. Mr. Norton Mr. Norton Mr. Norton: That is a fair comparison with the Minister for Finance. Resolution put and agreed to. Dáil Éireann 167 Financial Resolutions. Resolution No. 7—Excise. General Debate 19580423
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