Dáil Éireann - Volume 347 - 25 January, 1984 - Financial Resolution No. 3: Excise


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Dáil Éireann - Volume 347 - 25 January, 1984

Financial Resolution No. 3: Excise—Cider and Perry.

The Taoiseach Garret FitzGerald

The Taoiseach: I move:

(1) That the duty of excise on cider and perry imposed by paragraph 8 (2) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 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 Schedule to this Resolution in lieu of the several rates specified in the Fourth Schedule to the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982).

(2) That in the Schedule to 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;

913

[913] “% vol” means alcoholic strength by volume.

(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).

SCHEDULE

RATES OF EXCISE DUTY ON CIDER AND PERRY

Description of Cider and Perry	Rate of Duty
Of an actual alcoholic strength by volume not exceeding 6% vol	£0.53 the gallon
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol	£2.60 the gallon
Of an actual alcoholic strength by volume exceeding 8.7% vol	£8.50 the gallon

Question put and agreed to.

Dáil Éireann 347 Financial Resolution No. 3: Excise—Cider and Perry.

General Debate

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