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22 1965

FINANCE ACT, 1965

PART II.

Customs and Excise.

Beer.

12. —(1) In lieu of the duty of excise imposed by subsection (1) of section 13 of the Finance Act, 1964 , there shall be charged, levied and paid on all beer brewed within the State on or after the 12th day of May, 1965, a duty of excise at the rate of fourteen pounds, seventeen shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) In lieu of the duties of customs imposed by subsections (2) and (3) of section 13 of the Finance Act, 1964 , there shall, as on and from the 12th day of May, 1965, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of fourteen pounds, seventeen shillings and sixpence 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.

(3) 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 the duty imposed by subsection (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of fourteen pounds, seventeen shillings and threepence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section.

Spirits.

13. —(1) The Finance Act, 1920, shall, as on and from the 12th day of May, 1965, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in the First Schedule to this Act for the matter inserted in that Part by section 14 of the Finance Act, 1964 , and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.

(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.

(b) The duty of customs to which subsection (1) of this section relates shall, as on and from the 12th day of May, 1965, be charged, levied and paid on spirits to which this subsection applies at the rate of ten pounds, six shillings and fourpence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.

(3) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the rate of ten pounds, five shillings and eleven pence the gallon (computed at proof) in lieu of the rate specified in subsection (2) of section 4 of the Finance Act, 1962 .

(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 .

Hydrocarbon oils.

14. —(1) In this section—

the Act of 1935” means the Finance Act, 1935 ;

the Act of 1964” means the Finance Act, 1964 .

(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 , shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 12th day of May, 1965, at the rate of 3s. 4 1/12d. the gallon in lieu of the rate specified in subsection (2) of section 16 of the Act of 1964.

(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 12th day of May, 1965, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 3s. 3 1/12 d. the gallon in lieu of the rate specified in subsection (3) of section 16 of the Act of 1964.

(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid as on and from the 12th day of May, 1965, at the rate of 2s. 8[html]d. the gallon in lieu of the rate specified in subsection (4) of section 16 of the Act of 1964.

(5) As on and from the 12th day of May, 1965, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935 shall—

(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 2s. 8[html]d. the gallon, be 2s. 8[html]d. the gallon, and

(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, paid at the rate of 2s. 7[html]d. the gallon, be 2s. 7[html]d. the gallon,

in lieu of the rate allowable immediately before the 12th day of May, 1965, by virtue of subsection (5) of section 16 of the Act of 1964.

(6) The duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 12th day of May, 1965, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 2s. 7[html]d. the gallon in lieu of the rate specified in subsection (6) of section 16 of the Act of 1964.

(7) As on and from the 12th day of May, 1965, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 7[html]d. the gallon, shall be 2s. 7[html]d. the gallon in lieu of the rate allowable immediately before the 12th day of May, 1965, by virtue of subsection (7) of section 16 of the Act of 1964.

(8) As on and from the 12th day of May, 1965, the rate of any repayment allowed under subsection (8) of section 10 of the Finance Act, 1957 , in respect of hydrocarbon oil on which such repayment is allowable and on which either—

(a) the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 7[html]d. the gallon, or

(b) the customs duty mentioned in subsection (4) of this section was paid at the rate of 2s. 7[html]d. the gallon or 2s. 8[html]d. the gallon,

shall be 1s. 0d. the gallon in lieu of the rate allowable immediately before the 12th day of May, 1965.

Tobacco.

15. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates specified in Part I of the Third Schedule to the Finance Act, 1964 .

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates specified in Part II of the Third Schedule to the Finance Act, 1964 .

(3) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 , shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 12th day of May, 1965, be at the rate of one pound three shillings and nine pence per pound.

Wine.

16. —(1) There shall be charged, levied and paid as on and from the 12th day of May, 1965, a duty of customs at the rate of five shillings and ten pence per gallon on all wine imported into the State in addition to the duty chargeable under section 5 of the Finance Act, 1948 , and section 14 of the Finance Act, 1949 .

(2) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section.

Amendment of section 38 of Finance Act, 1932.

17. Section 38 of the Finance Act, 1932 , is hereby amended by the insertion of “then, provided that the Minister for Industry and Commerce so consents,” before “the Revenue Commissioners may”.

Pawnbrokers' licences.

18. —On and after the 1st day of August, 1965, excise duty, at the rates specified in the Table annexed to this section, shall be charged, levied and paid for and upon every licence granted under section 8 of the Pawnbrokers Act, 1964 , to carry on the business of a pawnbroker.

TABLE

Rate of duty.

In the case of a licence granted to carry on the business of a pawnbroker at a particular premises in the County Borough of Dublin or in the Borough of Dún Laoghaire

£50.

In the case of a licence granted to carry on the business of a pawnbroker at a particular premises in any other part of the State

£10.

Amendment of section 1 (2) (b) of Finance (Excise Duties) (Vehicles) Act, 1952.

19. —(1) Paragraph (b) of subsection (2) of section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution of “three pounds or less” for “five shillings”.

(2) Subsection (1) of this section shall come into operation on the 1st day of March, 1966.