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Dáil Éireann - Volume 227 - 11 April, 1967 Financial Resolutions. - Financial Resolution No. 3: Customs and Excise — Beer. Minister for Finance (Mr. Haughey) Charles J. Haughey 1322 [1322] Minister for Finance (Mr. Haughey): I move: (1) That in this Resolution “the Act of 1966” means the Finance Act, 1966 (No. 17 of 1966). (2) That in lieu of the duty of excise imposed by section 8 (1) of the Act of 1966, there shall be charged, levied and paid on all beer brewed within the State on or after the 12th day of April, 1967, a duty of excise at the rate of ninteen pounds, ten shillings and eight pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees. (3) That in lieu of the duty of customs imposed by section 8 (2) of the Act of 1966, there shall, as on and from the 12th day of April, 1967, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of nineteen pounds, eleven shillings and two pence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees. (4) That there shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by paragraph (2) or paragraph (3) of this Resolution has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of nineteen pounds, ten shillings and eleven pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees. 1323 (5) That where, in the case of beer which is chargeable with duty at the rate provided by paragraph (2) or paragraph (3) of this Resolution or in the case of beer on which drawback under paragraph (4) of this [1323] Resolution is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately. (6) That section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this Resolution refers. (7) 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). Mr. T.F. O'Higgins Mr. T.F. O'Higgins Mr. T.F. O'Higgins: In the time available to us it has not been possible fully to consider all the details of the Budget but it seems clear that this Budget lacks any provision which one could regard as a growth potential for the economy. We want to demonstrate our disapproval of this by the only means available to us, that is, by voting against this Resolution. Mr. Haughey Mr. Haughey Mr. Haughey: The General Resolution? Mr. T.F. O'Higgins Mr. T.F. O'Higgins 1324 [1324] Mr. T.F. O'Higgins: No. Mr. Sweetman Mr. Sweetman Mr. Sweetman: The General Resolution will not come for some time. You talked about a potential for industry and it is not even in the explanatory memorandum. Mr. Dillon Mr. Dillon Mr. Dillon: Might I inquire how much of this particular commodity was consumed at the last dinner given by the members of Taca and might I further inquire whether it was the draught or bottled variety? The Taoiseach Jack Lynch The Taoiseach: A good few pints, if the Deputy wants to know, and we are well able to drink them. Mr. Dillon Mr. Dillon Mr. Dillon: Were they pints of beer? The Taoiseach Jack Lynch The Taoiseach: Murphy, Beamish and Guinness, in that order. Mr. Dillon Mr. Dillon Mr. Dillon: It is a comfort to know that they are getting something for their £100. I was afraid that it was pure benevolence. Question put. The Committee divided: Tá, 87; Níl, 45. Tá
Níl
Tellers: Tá: Deputies Carty and Geoghegan; Níl: Deputies L'Estrange and T. Dunne. Question declared carried. Dáil Éireann 227 Financial Resolutions. Financial Resolution No. 3: Customs and Excise — Beer. General Debate 19670411
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