Tá an ráta nua ceaptha chun a áirithiú nach mbeidh aon mhéadú ar an eire dleachta máil ar thoitíní de dhroim an mheádaithe ar an ráta Cánach Breisluacha ó 10 faoin gcéad a gearradh an 1 Meán Fómhair 1981.
The new rate is designed to ensure that there is no increase in the excise duty burden on cigarettes as a consequence of the increase in the rate of Value-Added Tax from 10 per cent on 1 September, 1981.
—Déanfar, le héifeacht amhail ar an agus ón 1ú lá de Mhárta, 1979, an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin agus, dá réir sin, leasófar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 —
—With effect as on and from the 1st day of March, 1979, the rate of value-added tax on radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and on gramophones, radio-gramophones and record players, shall be increased from 10 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to 20 per cent. of that amount or value and, accordingly, the Third Schedule to the Value-Added Tax Act, 1972 , shall be amended—
(b) beidh éifeacht le halt 49 den Acht Airgeadais, 1979 , ionann is dá ndéanfaí na focail “an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin agus, dá réir sin,” a scriosadh agus na focail “an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 , a leasú” a chur in ionad na bhfocal “leasófar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 ”
( b ) section 49 of the Finance Act, 1979 , shall have effect as if "the rate of value-added tax on radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and on gramophones, radio-gramophones and record players, shall be increased from 10 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to 20 per cent. of that amount or value and, accordingly," were deleted.
—D'ainneoin fhorálacha alt 11 den Phríomh-Acht, is é an ráta cánach breisluacha is inmhuirearaithe ar na seirbhísí seo a leanas, 18 faoin gcéad den mhéid ar inmhuirearaithe cáin ina leith i ndáil leis na seirbhísí sin:
—Notwithstanding the provisions of section 11 of the Principal Act, the rate of value-added tax chargeable on the following services shall be 18 per cent. of the amount in respect of which tax is chargeable in relation to those services: