I move:—

(1) That the duties of customs on table waters imposed by Section 7 of the Finance Act, 1916, shall on and after the 9th day of May, 1956, be charged, levied and paid at the rate of 1/4 per gallon in lieu of the rates provided for by the said Section 7, Section 11 of the said Act and Section 17 of the Finance Act, 1924 (No. 27 of 1924).

(2) That the duties of excise on table waters imposed by Section 4 of the Finance (New Duties) Act, 1916, shall on and after the 9th day of May, 1956, be charged, levied and paid at the rate of 1/- per gallon in lieu of the rates provided for by the said Section 4 and Section 11 of the Finance Act, 1916.

(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

Am I right in assuming this is putting a penny on the bottle of lemonade?

About one halfpenny. There are two different duties at present. One is at the rate of 4d. per gallon and the other at the rate of 8d. They are being amalgamated now at the rate of 1/- per gallon. The average increase per bottle will be one halfpenny.

One halfpenny on every child's bottle of lemonade.

Perhaps I misunderstood what the Minister said in his Budget speech. He said: "I propose, therefore, to raise the excise duty to a flat 1/- per gallon." Furthermore, he said at the opening of that passage that the main rate of duty has remained at 4d. per gallon.

Eightpence unsweetened. They are both now going to be 1/-

I do not know what the pioneers will say.

Does this apply to tomato juice?

Does it apply to lucozade?

Does it apply to gripe water?

I do not know whether tomato juice is sweetened or not.

I sat down, Sir, because it is no use trying to raise my voice above this pandemonium. I just want to get this matter clear. I now understand what the Minister is doing. Irrespective of whether soda water is sweetened or unsweetened, it will be taxed at 1/- a gallon. That means that those who take soda water with a large whiskey will have their crime punished; I understand they will have to pay an extra 1d. per bottle. But those who take a bottle of lemonade or tonic water with their gin will have to pay only an additional 1/2d. per bottle.

Of course, the man who drinks soda water with Irish whiskey should be penalised.

The Deputy should know that any responsible person puts water into Irish whiskey. When the Deputy talks about soda water, presumably he is talking about Scotch. I would rather our people would drink Irish whiskey.

I must protect myself. I said that any person who put soda water in Irish whiskey was committing a crime and should be punished. I assume that is the reason the Minister introduced this punitive measure in his Budget.

Does this apply to tomato juice?

I do not know whether tomato juice is sweetened or unsweetened. I am afraid I am not an addict.

Taste it some time.