IMEACHTAÍ AN CHOISTE SPEISIALTA.
PROCEEDINGS OF THE SPECIAL COMMITTEE.
Dé Céadaoin, 21 Meitheamh, 1972.
Wednesday, 21st June, 1972.
1. The Committee met at 8 p.m.
2. Members Present.
The following members were present:—
Deputy Healy (in the Chair), the Minister for Finance, Deputies Edward Collins, FitzGerald, Fitzpatrick (Dublin Central), Gallagher, Kenneally, Noonan, O’Donovan, Michacl Smith and Tully.
3. Consideration of Bill.
The Committee resumed consideration of the Bill.
Debate was resumed on the following amendment proposed by Deputy FitzGerald on 20th June:—
“In page 14, lines 41 to 60, and page 15, lines 1 to 24, to delete subsections (1) and (2) and substitute the following:
‘(1) Tax shall, subject to subsection (2), be charged at whichever of the following rates is appropriate in any particular case—
(a) 11.11 per cent. of the appropriate amount of any consideration which relates to the promotion of dances and the delivery of goods delivered or services rendered in connection with dances, where payment of the consideration for such delivery or rendering is included in the consideration in respect of admission to the dance or is a condition of admission,
(b) 30.26 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in the Fourth Schedule,
(c) 5.25 per cent. of the appropriate amount of any consideration which relates to the delivery of any other goods or the rendering of any other services, and
(d) zero per cent. of the appropriate amount of any consideration which relates to the delivery of any goods in the circumstances specified in paragraph (i) or (v) of the Second Schedule or rendering of services of a kind specified in that Schedule.
(2) Where goods which are of a kind specified in the Fourth Schedule and which—
(a) were imported, or sold in the State, before the 1st day of March, 1973, in such circumstances that wholesale tax was chargeable or would have been chargeable if that tax had been in force on the date of the importation or sale, or
(b) were imported or delivered on any previous occasion on or after that date in such circumstances that tax at the rate of 30.26 per cent. was chargeable in relation to such importation or delivery,
are delivered within the State on or after the 1st day of Mrach, 1973, tax shall be charged at the rate of 5.25 per cent. of the appropriate amount of the consideration for such delivery.’.”
Further consideration of the Bill adjourned.
The Committee adjourned at 10.05 p.m. until 2.30 p.m. on Thursday, 22nd June, 1972.