Committee Reports::Report and Proceedings - Value-Added Tax Bill, 1971 (changed from Finance (No. 2) Bill, 1971)::22 June, 1972::Proceedings of the Joint Committee


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Committee Reports > List of Committees > Dáil > 1972 > Special Committee on the Value-Added Tax Bill, 1971 (changed from Finance (No. 2) Bill, 1971) > Report and Proceedings - Value-Added Tax Bill, 1971 (changed from Finance (No. 2) Bill, 1971)

IMEACHTAÍ AN CHOISTE SPEISIALTA.

PROCEEDINGS OF THE SPECIAL COMMITTEE.

Déardaoin, 22 Meitheamh, 1972.

Thursday, 22nd June, 1972.

1. Chruinnigh an Coiste ar 2.30 p.m.

2. Comhaltaí i Láthair.

Bhí na comhaltaí seo a leanas i láthair:—

An Teachta Ó hÉilí (sa Chathaoir), an tAire Airgeadais, na Teachtaí Peadar de Barra, Éamonn Ó Coileáin, Mac Gearailt, Mac Giolla Phádraig (Baile Átha Cliath Láir), Ó Gallchóir, Ó Cinnfhaolaidh, Ó Nuanáin, Ó Donnabháin, Mícheál Mac Gabhann agus Ó Tuichligh.

3. An Bille a Bhreithniú.

D’athchrom an Coiste ar an mBille a bhreithniú.

(i) Alt 11.

Do hathchromadh ar an díospóireacht ar an leasú seo a leanas a thairg an Teachta Mac Gearailt an 20 Meitheamh:—

“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 March, 1973, tax shall be charged at the rate of 5.25 per cent. of the appropriate amount of the consideration for such delivery’.”

Tarraingíodh siar an leasú, faoi chead.

Tairgeadh leasú (An Teachta Ó Tuichligh):

“In subsection (1) (a), page 14, line 43, to delete ‘5.26 per cent.’ and substitute ‘5 per cent.’.”

Ceist curtha: rinne an Coiste vótáil: Tá, 5; Níl, 7.

Tá:—na Teachtaí Peadar de Barra, Éamonn Ó Coileáin, Mac Gearailt, Ó Donnabháin agus Ó Tuichligh.

Níl:—An tAire Airgeadais, na Teachtaí Mac Giolla Phádraig, (Baile Átha Cliath Láir), Ó Gallchóir, Ó hÉilí, ÓCinnfhaolaidh, Ó Nuanáin agus Mícheál Mac Gabhann.