Finance Act, 1927

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[21st May, 1927]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

PART I INCOME TAX

Income tax and super-tax for the year 1927-28.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1927, at the rate of three shillings in the pound.

(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1927, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1926.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1926, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1927.

Provisions in relation to super-tax for year 1926-27.

2.—(1) Notwithstanding anything in section 5 of the Income Tax Act 1918, the total income from all sources of any individual who, if this section had not been enacted would have been entitled for the year beginning on the 6th day of April, 1926, to relief from double taxation in respect of income tax including super-tax exceeding in amount one-half of the total amount of income tax (before deduction of any relief in respect of life assurance premiums or any relief from double taxation in respect of income tax including super-tax granted under the Finance Act, 1926 (No. 35 of 1926)) and super-tax payable by him for that year shall for the purpose of super-tax for the year beginning on the 6th day of April, 1926 be estimated as if the modifications of the Income Tax Acts contained in paragraph 1 of Part II of the First Schedule to the Finance Act, 1926 had had effect for the year beginning on the 6th day of April, 1925.

(2) If an individual has been assessed to super-tax for the year beginning on the 6th day of April, 1926 for an amount less than that which he would have been liable to pay if this section had been in force at the time of such assessment, the Special Commissioners shall have power to make an additional assessment for the purpose of adjusting his liability in accordance with the provisions of this section.

Exemption of representatives of Governments of British Commonwealth of Nations.

3.—(1) Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax) in respect of the emoluments payable by a Government to which this section for the time being applies to any person employed by such Government as a diplomatic or trade representative or other like representative in Saorstát Eireann or as a member of the staff in Saorstát Eireann of such representative and no account shall be taken of any such emoluments in estimating the amount of the income of such person for the purposes of the Income Tax Acts.

(2) Exemption shall be granted to a person under this section in respect only of a period during which such person is shown to the satisfaction of the Revenue Commissioners to have been resident in Saorstát Eireann solely for the purpose of performing the duties in respect of which the said emoluments are payable to him and not to have been exercising in Saorstát Eireann any other trade, employment, or vocation.

(3) This section shall be deemed to have come into force on and shall be in force and have effect as on and from the 6th day of April, 1923 and if any person has paid tax from which he would be entitled to be exempted under this section he shall be entitled to repayment of such tax.

(4) This section applies to every Government of the several countries comprised in the British Commonwealth of Nations, that is to say, the United Kingdom of Great Britain and Northern Ireland, the Dominion of Canada, the Commonwealth of Australia, the Dominion of New Zealand, the Union of South Africa, and Newfoundland, in respect of which the Revenue Commissioners are for the time being satisfied that it gives to diplomatic and trade representatives of the Government of Saorstát Eireann and the members of their staffs a similar exemption to that given by this section to the diplomatic and trade representatives of the first-mentioned Government and the members of their staffs.

Relief from double income tax on profits from the business of shipping.

4.—(1) Whenever under any law from time to time in force in any foreign state income tax or any tax corresponding to income tax is for the time being payable in respect of profits or gains arising from the business of shipping in respect of which income tax is payable in Saorstát Eireann it shall be lawful for the Executive Council to enter into a provisional arrangement with the Government of such foreign state for the granting of relief in cases where there is a charge both to the Saorstát Eireann Income Tax and to the income tax or tax corresponding to income tax payable in such foreign state.

(2) It shall be lawful for the Governor-General by order made on the advice of the Executive Council to confirm any such provisional arrangement as is mentioned in the preceding sub-section, and thereupon such provisional arrangement shall, as from the date of such order or any later date specified in such order, but subject to the provisions of this section, have effect as if enacted in this section.

(3) An order made by the Governor-General under this section shall only have effect by virtue of this section if and so long as the arrangement confirmed by such order, in so far as it relates to the relief to be granted from the income tax or tax corresponding to income tax payable in the foreign state mentioned in such order, has the effect of law in such foreign state.

(4) Every order made by the Governor-General under this section shall forthwith be laid before Dáil Eireann, and if Dáil Eireann shall within twenty-one days on which it has sat next after such order was laid before it pass a resolution annulling such order, such order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

(5) The obligation as to secrecy imposed by any enactment with respect to income tax shall not prevent the disclosure to any authorised officer of the foreign state mentioned in an order made by the Governor-General under this section of such facts as may be necessary to enable relief to be duly given in accordance with the arrangements confirmed by such order.

(6) In this section the expression "business of shipping" means the business carried on by an owner of ships, and for the purpose of this definition the word "owner" includes any charterer.

Relief against over-assessment on estimated income.

5.—(1) If any person has been assessed and charged to tax in respect of income, the tax on which is, under the Rules applicable to Case IV. or Case V. of Schedule D of the Income Tax Act, 1918 as amended by any subsequent enactment, directed to be computed on the full amount thereof arising in the year of assessment and the amount of his actual income so assessable which arose in that year is less than the amount or which he has been assessed, such person may within a period of one year from the end of the year of assessment apply to the Special Commissioners for an adjustment of his liability by reference to the difference between the amount of his actual income so assessable and the amount on which he was so assessed.

(2) Every application under this section shall be made to the Special Commissioners by giving notice in writing to the inspector setting out particulars of the amount of such actual income so assessable as aforesaid which arose in the year of assessment, and the Special Commissioners shall be entitled to call for such evidence as they may deem necessary to enable them to ascertain the correctness of such particulars.

(3) The Special Commissioners, on proof to their satisfaction that the amount of the actual income of an applicant under this section was less than the amount on which such applicant was assessed as aforesaid and of payment of the tax so assessed, shall direct repayment to be made of any sum which has been overpaid.

(4) Section 149 of the Income Tax Act, 1918 shall apply to the determination of the Special Commissioners on an application under this section in like manner as it applies to their determination on an appeal against an assessment.

(5) This section shall apply in relation to tax chargeable for the year beginning on the 6th day of April, 1926 or any subsequent year.

Relief to persons prevented from using their land.

6.—Where the Revenue Commissioners are satisfied that a person entitled to the ownership and occupation of any land was in any year of assessment (whether beginning before or after the passing of this Act) prevented by trespass, intimidation, or the disturbed state of the neighbourhood from using and occupying such land, they shall have power to cause to be given such relief as is just and reasonable in those circumstances in respect of any tax payable with reference to such land under Schedule A or Schedule B of the Income Tax Act, 1918 for such year of assessment.

Relief to co-operative farming societies and farming trustees.

7.—Where the Revenue Commissioners are satisfied that any land is in the ownership and occupation of a co-operative society formed before the 6th day of April, 1927 for the acquisition of land to be divided amongst its members or of a body of trustees created before the 6th day of April, 1927 for the acquisition of land to be divided amongst their cestuis-qui-trustent and the Revenue Commissioners are also satisfied that, having regard to the taxable income of the several individuals beneficially interested in such land, the collection of the tax assessed with respect to such land under Schedule A or Schedule B of the Income Tax Act, 1918 for any year (whether beginning before or after the passing of this Act) would impose undue hardship on such individuals the Revenue Commissioners shall have power to cause to be given such relief as is just and reasonable in respect of such tax.

Exemption of bodies established for the promotion of Gaelic football, hurling and handball.

8.—Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of so much of the income of any body of persons established for the purpose of promoting the games of Gaelic football, hurling, and handball or any of them as the Revenue Commissioners are satisfied has been or will be applied to such purpose.

Discharge of quarterly assessments.

9.—(1) Every collector shall on demand made by the Revenue Commissioners deliver to them all duplicates of quarterly assessments and all books of receipts and counterfoils furnished for his use in connection with such duplicates which are in his hands.

(2) Notwithstanding anything in the Income Tax Act, 1918 the Revenue Commissioners, on receipt of a certificate by the inspector of the amount of uncollected tax on any quarterly assessment, for any assessment district for any year prior to the year beginning on the 6th day of April, 1924 may make an order that the whole or any part of the amount of such uncollected tax shall be deemed to have been discharged in due course of law.

Provisions in relation to appeals.

10.—(1) Whenever an appeal is made against an assessment made under Schedule D of the Income Tax Act, 1918 or according to the rules applicable to that Schedule or under Schedule E of the said Act, the appellant shall in the notice of appeal specify the grounds of the appeal, but this sub-section shall not preclude the Special Commissioners from allowing the appellant on the hearing of the appeal to go into any ground of appeal which was not specified in the notice of appeal and the omission of which from such notice was in the opinion of the Special Commissioners not wilful or unreasonable.

(2) Notwithstanding that the hearing of an appeal against any such assessment as is mentioned in the foregoing sub-section either—

( a ) has been postponed under sub-section (3) of section 136 of the Income Tax Act, 1918, or

( b ) has been adjourned,

beyond the time appointed for hearing appeals, such assessment shall pending the determination of the appeal be deemed to be final and conclusive in respect of such amount of the tax thereby assessed as appears to the Special Commissioners not to be in, dispute and pending such determination that amount of the tax shall be collected and paid in all respects as if it were tax charged by an assessment in respect of which no appeal was pending and on the determination of such appeal any balance of tax chargeable in accordance with such determination shall be payable or any tax overpaid shall be repaid, as the case may require.

PART II CUSTOMS AND EXCISE

Alteration of duty on matches.

11.—(1) In lieu of the present customs duties in respect of matches there shall be charged, levied and paid as on and from the 22nd day of April, 1927, the following customs duties on all matches imported into Saorstát Eireann, that is to say:—

Boxes or other containers:—	s.	d.
Containing not more than 10 matches Per 1,000 containers	5	2
Containing more than 10 but not more than 20 matches Per 1,000 containers	10	4
Containing more than 20 but not more than 50 matches Per gross (144) containers	3	10
Containing more than 50 but not more than 75 matches Per gross (144) containers	5	9
For every additional 25 or part of 25 matches over 75 Per gross (144) containers	1	4

(2) In lieu of the present excise duties in respect of matches there shall be charged, levied, and paid as on and from the 22nd day of April, 1927, the following excise duties on all matches made in Saorstát Eireann, that is to say:—

Boxes or other containers:—	s.	d.
Containing not more than 10 matches Per 1,000 containers	5	0
Containing more than 10 but not more than 20 matches Per 1,000 containers	10	0
Containing more than 20 but not more than 50 matches Per gross (144) containers	3	8
Containing more than 50 but no more than 75 matches Per gross (144) containers	5	6
For every additional 25 or part of 25 matches over 75 Per gross (144) containers and so in proportion for any less quantity.	1	3

Continuance of new import duties.

12.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music and the duty on blank film on which no picture has been impressed) continued up to the 1st day of May, 1927, by section 11 of the Finance Act 1926 (No. 35 of 1926) shall, with the exceptions aforesaid, continue to be charged, levied, and paid on and from the said 1st day of May, 1927 up to the 1st day of May, 1928.

(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties continued by this section.

(3) The provisions of section 8 of the Finance Act, 1919 shall apply to the duties continued by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."

Continuance of additional duties on dried fruit.

13.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915 and were continued up to the 1st day of August, 1927, by section 12 of the Finance Act, 1926 (No. 35 of 1926) shall continue to be charged, levied, and paid on and from the said 1st day of August, 1927 up to the 1st day of August, 1928.

(2) The provisions of section 8 of the Finance Act, 1919 shall apply to the duties continued by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."

Additional exemption from duty on boots, shoes, etc.

14.—Whenever the Revenue Commissioners are satisfied that any articles liable to any duty under section 19 of the Finance Act, 1924 (No. 27 of 1624) imported into Saorstát Eireann on or after the 22nd day of April, 1927 are so imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such articles to be imported without payment of the duty imposed by the said section 19.

Extension of exemption of agricultural exhibitions from entertainments duty.

15.—An entertainment provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture or some branch thereof shall not be excluded from the exemption given by section 7 of the Finance Act, 1921, solely by reason of the inclusion in the entertainment of competitions in the knowledge of the Irish language and in step-dancing or either of them.

Drawback on oatmeal.

16.—(1) As from the 9th day of May, 1927, there shall be allowed on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under section 7 of the Finance Act, 1926 (No. 35 of 1926) has been used, a drawback equal to the duty paid under the said section 7 in respect of the quantity of such oatmeal which appear to the Revenue Commissioners to have been used in the manufacture or preparation of such goods.

(2) In allowing, drawback under this section the Revenue Commissioners with the consent of the Minister for Finance may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.

PART III DEATH DUTIES

Double taxation relief between Saorstát Eireann and Northern Ireland.

17.—(1) Where the Revenue Commissioners are satisfied that under a settlement of which the forum of administration is in Northern Ireland, succession duty has or shall become payable in Northern Ireland by reason of the death of a person dying on or after the 1st day of April, 1923 in respect of any settled personal or movable property, they shall allow a sum equal to the amount of the succession duty so payable to be deducted from the legacy duty or succession duty payable in Saorstát Eireann in respect of such property on the said death.

(2) This section shall come into operation on the date which is declared by order made by the Executive Council to be the date on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding relief with respect to legacy or succession duty payable in Northern Ireland comes into operation, and this section shall continue in operation so long only as such corresponding relief continues to have effect.

PART IV MISCELLANEOUS AND GENERAL

Amendment of section 37 of Finance Act, 1925 .

18.—So much of sub-section (4) of section 37 (which relates to excise duty on dogs) of the Finance Act, 1925 (No. 28 of 1925) as enacts that persons guilty of an offence under that section shall be liable on summary conviction to a penalty of five pounds is hereby repealed and in lieu thereof it is hereby enacted that persons guilty of an offence under the said section shall be liable on summary conviction thereof to a penalty of one pound.

Amendment of section 9 of the Dogs Act, 1906.

19.—(1) Paragraph (c) of section 9 of the Dogs Act, 1906 is hereby repealed and in lieu thereof it is hereby enacted that the expenses incurred by the Gárda Síochána under section 3 of that Act shall be paid to the chief officer of police within the meaning of that Act as amended and adapted by any subsequent enactment out of moneys provided by the Oireachtas and any money received by the Gárda Síochána, under the said section 3 shall be paid into the Exchequer in such manner as the Minister for Finance shall direct.

(2) This section shall have effect as on and from the 1st day of January, 1926.

Care and management of taxes and duties.

20.—All taxes and duties imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title, construction and commencement.

21.—(1) This Act may be cited as the Finance Act, 1927 .

(2) Part I. of this Act shall be construed together with the Income Tax Acts, and Part II. of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and the Acts of the Oireachtas which relate to duties of excise and the management of those duties.

(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1927.

Irish Legislation

Finance Act, 1927