The provisions of this Bill are consequential upon the abolition from January 25 of this year of the import duty of 5/- per ton on coal. In Section 2 the Bill provides for the repayment of the duty shown to have been paid on all stocks of coal held by registered importers thereof at midnight on January 24th. Provision has been also made in sub-section (2) of Section 2 for repayment of the duty paid on coal dust used in the manufacture of briquettes made by the importer of the coal dust, and held in stock by him at midnight on the same day. Section 3 has been so worded as to bring in claims for repayment, and declarations relating thereto, whenever made, within the ambit of the ordinary Customs law. It has not been considered necessary to prescribe in the Bill any procedure for making claims or to include any provision as to the right of the Revenue Commissioners to check stocks or to inspect books. The Commissioners can fully enforce their requirements by refusing to consider claims when the necessary provisions have not been complied with. I recommend the Bill to the House for Second Reading.

Has the Minister any information as to the amount that is likely to be in question?

The amount involved in repayments is between £12,000 and £20,000.