Dáil Éireann - Volume 347 - 25 January, 1984 - Financial Resolution No. 2: Excise


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Dáil Éireann - Volume 347 - 25 January, 1984

Financial Resolution No. 2: Excise — Wine and Made Wine.

The Taoiseach Garret FitzGerald

The Taoiseach: I move:

(1) That in this Resolution—

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20ºC in 100 volumes of the product at that temperature;

“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);

“the Order of 1983” means the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 (S.I. No. 42 of 1983);

“% vol” means alcoholic strength by volume.

(2) That the duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in the First Schedule to this Resolution in lieu of the several rates specified in the Second Schedule to the Order of 1983.

(3) That paragraph 5 of the Order of 1975 shall be amended, as on and from the 1st day of March, 1984, by the insertion of the following subparagraph after subparagraph (2):

“(2A) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by subparagraph (2) of this paragraph to be deferred to a day not later than—

911

(a) in case the duty is charged on a day in the month of December in any year not later than the twentieth [911] day of that month, the last day of that month in that year, or

(b) in any other case, the fifteenth day of the month succeeding the month in which the duty is charged:

Provided, however, that no deferment of payment of duty as provided for in this subparagraph shall be allowed in any case where the duty is charged on or after the twenty-first day in the month of December in any year.”.

(4) That the duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in the Second Schedule to this Resolution in lieu of the several rates specified in the Third Schedule to the Order of 1983.

(5) 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).

FIRST SCHEDULE

RATES OF EXCISE DUTY ON WINE

Description of Wine	Rate of Duty
Still:
Of an actual alcoholic strength by volume not exceeding 15% vol	£1.96 per litre
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol	£2.84 per litre
Of an actual alcoholic strength by volume exceeding 18% vol	£3.71 per litre
Sparkling	£3.93 per litre
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
An additional duty for every 1% vol or fraction of 1% vol above 22% Vol	£0.23 per litre

912

[912] SECOND SCHEDULE

RATES OF EXCISE DUTY ON MADE WINE

Description of Made Wine	Rate of Duty
Still:
Of an actual alcoholic strength by volume not exceeding 15% vol	£1.87 per litre
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol	£2.69 per litre
Of an actual alcoholic strength by volume exceeding 18% vol	£3.44 per litre
Sparkling	£3.64 per litre
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
An additional duty for every 1% vol or fraction of 1% vol above 22% Vol	£0.23 per litre

Question put and agreed to.

Dáil Éireann 347 Financial Resolution No. 2: Excise — Wine and Made Wine.

General Debate

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