Committee Reports::Report and Proceedings - Value-Added Tax Bill, 1971 (changed from Finance (No. 2) Bill, 1971)::29 June, 1972::Proceedings of the Joint Committee

IMEACHTAÍ AN CHOISTE SPEISIALTA.

PROCEEDINGS OF THE SPECIAL COMMITTEE.

Déardaoin 29 Meitheamh, 1972.

Thursday, 29th June, 1972.

1. Chruinnigh an Coiste ar 10.45 a.m.


2. Comhaltaí i Láthair.


Bhí na comhaltaí seo a leanas i láthair:—


An Teachta Ó hÉilí (sa Chathaoir), an tAire Airgeadais, na Teachtaí Éamonn Ó Coileáin, Mac Gearailt, Mac Giolla Phádraig (Baile Átha Cliath Láir), 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 34.


Ceist tairgthe arís:—“Go bhfanfaidh an t-alt mar chuid den Bhille.”


Cuireadh agus aontaíodh an Cheist.


(ii) Aontaíodh ailt 35 go 44 go huile.


(iii) An Chéad Sceideal.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 40, paragraph (xi), line 37, after ‘barristers’ to add ‘and patent agents’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 40, after line 37, to insert the following paragraph:


‘( ) The rendering of services by associations of professional persons such as are mentioned in paragraphs (x) and (xi) for all or any of their members and/or student members, shall be deemed for the purpose of this Schedule to be the rendering of a service in the course of a profession by a person such as is listed in paragraphs (x) and (xi).’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Nuanáin):


“In page 40, paragraph (xii), line 41, to delete ‘by auction’ and to substitute ‘by a house agent, or by an auctioneer’.”


Aontaíodh an leasú.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 41, paragraph (xvi), line 2, to delete all words after ‘baggage’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Nuanáin):


“In page 41, after line 18, to insert the following paragraph:


‘(xxiii) valuation services rendered by an auctioneer, house agent or chartered surveyor’.”


Aontaíodh an leasú.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 41, to add a new paragraph:


‘(xxiii) second-hand movable goods’.”


Tarraingíodh siar an leasú, faoi chead.


Aontaíodh an Sceideal, mar a leasaíodh.


Cuireadh breithniú breise ar an mBille ar athló.


4. Ordaíodh: An Coiste a dhul ar athló ó 1 p.m. go dtí 3 p.m.


5. Chruinnigh an Coiste arís ar 3 p.m.


6. Comhaltaí i Láthair.


Bhí na comhaltaí seo a leanas i láthair:


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


7. An Bille a Bhreithniú.


D’athchrom an Coiste ar an mBille a bhreithniú.


(i) An Dara Sceideal.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 41, lines 40 and 41, to delete the words after ‘aircraft’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, after line 3, to insert a new paragraph as follows:


‘( ) harvest twine’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, after line 13, to insert a new paragraph as follows:


‘( ) animal feeding stuffs’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, paragraph (x), line 23, to delete ‘roads’ and substitute ‘houses, caravans, mobile homes, roads’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) new houses not exceeding 100 square metres in area’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, after line 24, to add a new paragraph as follows:


‘( ) materials commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) being—


(a) blocks, beams, piles, pillars, posts, slabs, lintels, cills and members of concrete, whether reinforced or not,


(b) cement, concrete, lime, mortar, plaster, stone and bricks,


(c) dampcourse felts and other materials normally supplied as dampcourses,


(d) earth, sand and gravel,


(e) floor and wall tiles of concrete or clay,


(f) flue liners and chimney pots,


(g) glass in the sheet, but not including mirrors,


(h) insulation material in the form of sheets, slabs or rolls,


(i) nails, screws, bolts, nuts, hinges, locks, fasteners and fittings for doors, windows and tubing,


(j) paint and distemper,


(k) plaster board,


(l) polyethylene film of a kind commonly used by builders or farmers for the purposes of their occupation,


(m) roofing felts and semi-solid substances used as a substitute for roofing felts,


(n) roofing tiles, including ridge and hip tiles and slates,


(o) sheets of metal or of other material, other than glass, not further worked than painted, sprayed or similarly finished,


(p) steel or aluminium in the form of angles, tees, joists, channels, bars, wire, extrusions or plate, not further worked than galvanised, sprayed, or similarly finished,


(q) tar, asphalt, bitumen and pitch,


(r) timber, including plywood, blockboard, laminated wood, reconstituted wood and wood veneer sold in the form of planks, sheets or beams and not further worked than sawn lengthwise, planed, moulded, tongued, grooved or v-sheeted,


(s) tubing and gutters of metal, clay, cement, rubber, plastic or similar material of a kind normally supplied for structural purposes or for use as a conduit for cable, liquids, steam, gases or sewerage;’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) food and non-alcoholic drink for human consumption’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) food of a kind used for human consumption and non-alcoholic drinks’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) seeds and other means of propagation of plants comprised in the production of food of a kind for human consumption and nonalcoholic drinks and animal feeding stuffs’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) water other than distilled water’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) services, medicines for human use, and medical equipment and appliances, provided by a health board’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) services provided by health boards’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) medicines for human use prescribed by a hospital, or medical practitioner, and first aid kits’.”


Tarraíngíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) (a) the supply of any goods dispensed by a hospital or clinic or by a pharmaceutical chemist on the prescription of a registered medical practitioner,


(b) the supply of medical or hospital services’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) radio receiving sets provided for a blind person by a health board, voluntary organisation, or Government Department, and television receiving sets provided for a deaf person by a health board, voluntary organisation, or Government Department’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) guide dogs for the blind’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) books, booklets, brochures, pamphlets and leaflets; children’s picture books and painting books; maps, charts and topographical plans, (excluding plans or drawings for industrial, engineering, commercial or similar purposes) and covers, cases and other articles supplied with the above items and not separately accounted for’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) books and atlases provided for pupils of schools and colleges’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) music (printed, duplicated or manuscript)’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) peat, peat moss and briquettes’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) (a) coal, coke and other solid mineral fuels,


(b) coal gas, water gas, producer gases and similar gases,


(c) petroleum gases and other gaseous hydrocarbons whether in a gaseous or liquid state,


(d) hydrocarbon oil, petrol substitutes and power methylated spirits,


(e) electricity, heat and air-conditioning’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) newspapers, journals and periodicals’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Ó Tuichligh):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) newspapers’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘(a) the publication in any newspaper or periodical of any advertisement,


(b) the preparation of any advertisement intended for publication solely or mainly in one or more newspapers, journals or periodicals,


(c) the supply of services for the purposes of securing such a publication or a preparation as is mentioned in paragraphs (a) or (b),


(d) the supply to newspapers or to the public of information of a kind published in newspapers excluding the supply of photographs’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 42, to add to the Schedule a new paragraph as follows:


‘( ) (a) the supply, repair or maintenance of any ship which is neither a ship of a gross tonnage of less than 15 tons, nor a ship designed or adapted for use for recreation or pleasure,


(b) the supply, repair or maintenance of any aircraft which is neither an aircraft of a weight of less than eighteen thousand pounds, nor an aircraft designed or adapted for use for recreation or pleasure,


(c) transport of passengers or freight,


(d) pilotage, salvage or towage services,


(e) any services supplied within or outside the State for or in connection with the surveying of any ship or aircraft on the classification of any ship or aircraft for the purposes of any register’.”


Tarraingíodh siar an leasú, faoi chead.


Aontaíodh an Sceideal.


(ii) An Tríú Sceideal.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 43, paragraph (x) (o), line 27, after ‘other material’ to insert ‘including asbestos’.”


Tarraingíodh siar an leasú, faoi chead.


Tairgeadh leasú (An Teachta Mac Gearailt):


“In page 44, to delete paragraph (xvi) and substitute:


‘( ) medicines for human use excluding goods which are, or are described or marketed as, soaps, shampoos, detergents, bleaches but not excluding goods which are, or are described or marketed as, surgical soaps, germicides, insecticides or antiseptics’.”


Tarraingíodh siar an leasú, faoi chead.


Aontaíodh an Sceideal.


(iii) Aontaíodh an Ceathrú agus an Cúigiú Sceideal.


(iv) Aontaíodh an Teideal.


8. Tuarascáil an Choiste.


Chuir an Cathaoirleach Dréacht-Thuarascáil faoi bhráid an Choiste agus léadh í mar leanas:—


“The Special Committee has considered the Bill and has made amendments thereunto. The Bill, as amended, is reported to the Dáil.”


Aontaíodh an Dréacht-Thuarascáil.


Ordaiodh: Tuairisciú dá réir sin.


9. Deireadh an Ghnó.


Chuir an Coiste deireadh lena ghnó ar 5 p.m.