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31 1934

FINANCE ACT, 1934

FOURTH SCHEDULE.

Motor Car Duty.

PART I.

Motor Car Bodies and Component Parts and Accessories of Such Bodies.

Ref. No.

Article Chargeable with Duty

Rate of Duty

1

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods, but excluding any such motor car body which is, in the opinion aforesaid, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the drivers.

Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.

2

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is shown, to the satisfaction of the Revenue Commissioners, not to have been used before importation for the carriage outside Saorstát Eireann of persons or goods for reward.

Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.

3

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is not shown to the satisfaction of the Revenue Commissioners, to be chargeable at reference number 2 in this Schedule.

An amount equal to one hundred and fifty per cent. of the value of the article.

4

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is not chargeable at any of the foregoing reference numbers.

An amount equal to twenty-two and two-ninths per cent. of the value of the article.

5

On all component parts of motor car bodies which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver.

An amount equal to twenty-six and two-thirds per cent. of the value of the article.

6

On all unassembled iron or steel parts of motor car bodies which are, in the opinion of the Revenue Commissioners, suitable only for incorporation in the body of a motor car designed and constructed for use as an omnibus or a charabanc or for use for the carriage of goods.

An amount equal to fifty per cent. of the value of the article.

7

On all component parts and accessories, which in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are suitable only for incorporation in a motor car body of a class chargeable under reference number 4 of this Schedule.

An amount equal to twenty-two and two-ninths per cent. of the value of the article.

8

On all component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are not chargeable at any of the foregoing reference numbers.

An amount equal to fifty per cent. of the value of the article.

PART II.

Motor Car Chassis and Component Parts and Accessories of Such Chassis.

Ref. No.

Article Chargeable with Duty

Rate of Duty

9

On every motor car chassis, whether imported separately or together with the body intended to be attached to it or as part of a complete or substantially complete motor car.

An amount equal to thirty-three and one-third per cent. of the value of the article.

10

On all tyres which are imported separately and are, in the position of the Revenue Commissioners, suitable for use on motor cars, including, in the case of pneumatic tyres, inner tubes, as well as outer covers.

An amount equal to thirty-three and one-third per cent of the value of the article.

11

On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine blocks, rear half-axles, crankshafts, or piston connecting rods, whether (in every case) assembled or unassembled.

An amount equal to thirty-three and one-third per cent. of the value of the article.

12

On all parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine assembles, transmission assemblies, or propelling gear assemblies.

An amount equal to ten per cent. of the value of the article.

13

On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are radiators, lamps, or starting motors.

An amount equal to ten per cent. of the value of the article.

14

On every article which, in the opinion of the Revenue Commissioners, is a motor car chassis frame assembled otherwise than by welding, soldering, or other like process.

An amount equal to ten per cent. of the value of the article.

15

On all component parts and accessories (other than battery plates) of motor car chassis which are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process and are not chargeable at any of the foregoing reference numbers in this part of this schedule.

An amount equal to thirty-three and one-third per cent. of the value of the article.

PART III.

Compounded Duties.

Note.—The duties mentioned in this Part of this Schedule are payable at the election of the importer and when paid are to be taken in lieu and satisfaction of all duties of customs (including duties mentioned in Part I or Part II of this Schedule) for the time being chargeable by any means on the articles collectively or on any of them individually, except any duty (other than a duty mentioned in Part I or Part II of this Schedule chargeable on sparking plugs.

Ref. No.

Article Chargeable with Duty

Rate of Duty

16

On a number of articles (not including a body shell painted, upholstered, or fitted with glass) imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car body and to be imported for assembly in Saorst[html]t Eireann.

An amount equal to twenty per cent. of the total value of all the articles making up the aggregate, together with the sum of (where the said aggregate includes a body shell wholly or substantially assembled but not painted, upholstered, or fitted with glass) two pounds ten shillings.

17

On a number of articles imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car chassis and to be imported for assembly in Saorst[html]t Eireann.

An amount equal to twelve and one-half per cent. of the total value of all the articles making up the aggregate.