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14 1982

FINANCE ACT, 1982

PART II

Customs and Excise

Interpretation ( Part II ).

64. —In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

Duty on foreign travel.

65. —(1) In this section—

aircraft” means an aircraft suitable for the carriage of more than fifteen passengers;

carrier” means a person (being a person who performs the carriage of persons by ship or by aircraft) who as a principal makes an agreement for the carriage of a person by ship or by aircraft either with the person to be so carried or with a person (not being a person who performs the carriage of persons by ship or by aircraft) acting on the latter's behalf;

passenger ticket” means a document, relating to the carriage of one or more persons, issued on foot of a Contract wholly or partly in respect of carriage;

ship” means any sea-going vessel suitable for the carriage of more than fifty passengers and includes hovercraft;

the United Kingdom” means Northern Ireland, Great Britain and the Isle of Man.

(2) (a) There shall be charged, levied and paid a duty of excise on the issue in the State on or after the 1st day of September, 1982, of each and every passenger ticket relating wholly or partly to carriage by a ship or an aircraft on a voyage or a flight, as the case may be, commencing in the State to a destination, other than Northern Ireland, outside the State.

(b) The duty of excise imposed by paragraph (a) of this subsection shall be paid at such time or times and in such manner as may be specified by regulations made by the Revenue Commissioners.

(3) (a) In this subsection “person” shall not include a person in respect of whose carriage no charge is levied.

(b) The rates at which the duty of excise imposed by subsection (2) of this section shall be paid shall be—

(i) £3 for each person whose carriage is authorised by a passenger ticket relating to carriage by an aircraft on a flight to a destination (other than a destination in Northern Ireland) outside the State,

(ii) £3 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship on a voyage to a destination (other than a destination in the United Kingdom) outside the State,

(iii) £2 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship on a voyage to a destination in Great Britain or the Isle of Man.

(4) (a) A carrier shall be liable for payment of the duty of excise imposed by subsection (2) of this section in respect of passenger tickets issued by him or issued by another person (not being a carrier) on his behalf.

(b) Where a passenger ticket is issued by a person other than a person specified in paragraph (a) of this subsection, the person who, in relation to the voyage or the flight on which the person holding the said ticket is carried, is the carrier shall be liable for payment of the duty of excise imposed by subsection (2) of this section.

(5) Notwithstanding the provisions of subsection (2) of this section and subject to any regulations for the time being in force under this section, the duty of excise imposed thereby shall not be charged in respect of a passenger ticket—

(a) relating to a person in respect of whose carriage no charge is levied, or

(b) for the carriage of a person by an aircraft or a ship on a flight or a voyage, as the case may be, on which the aircraft or ship is exclusively employed for State or military purposes, or

(c) relating to a person under the age of two years, or

(d) relating to a person who, because of physical disablement or infirmity, is transported in a wheelchair or on a stretcher, or

(e) for the carriage of a person, suffering from serious physical or mental disablement or infirmity, by an aircraft on a flight, other than a scheduled flight, to an internationally recognised place of religious pilgrimage.

(6) Where a person liable for payment of the duty of excise imposed by subsection (2) of this section neither pays the said duty of excise in accordance with that subsection nor secures the payment thereof in accordance with subsection (7) of this section, he shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.

(7) Notwithstanding the provisions of subsection (2) of this section, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty of excise imposed by the said subsection (2) as they may think fit to impose, permit payment of the said duty of excise to be deferred for such time as they may appoint by regulations.

(8) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty of excise imposed by subsection (2) of this section was charged or paid—

(a) in error, or

(b) in respect of a passenger ticket which was not used,

the said duty of excise may, subject to such conditions as the Revenue Commissioners may think fit to impose, be remitted or repaid, as the case may be.

(9) (a) An officer of Customs and Excise may, at all reasonable times, enter premises or go on board an aircraft or a ship in which passenger tickets in respect of which the duty of excise imposed by this section is or was chargeable or books or other documents relating to the issue of such passenger tickets are reasonably believed by the officer to be kept and may inspect and take copies of or extracts from—

(i) any such passenger tickets there found, or

(ii) any such books or other documents there found and reasonably believed by the officer to relate to the issue of such passenger tickets.

(b) A person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of a power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(10) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this section.

(b) In particular, but without prejudice to the generality of paragraph (a) of this subsection, regulations under this subsection may—

(i) prescribe the method of charging, securing and collecting the duty of excise imposed by subsection (2) of this section,

(ii) require a person liable for payment of the duty of excise imposed by subsection (2) of this section, or a person acting on his behalf, or any other person who issues passenger tickets, to keep in a specified manner and to preserve for a specified period such accounts and records as may be specified and to keep for a specified period any other books or documents (including passenger tickets or portions thereof and copies of such tickets or portions) as may be specified and to allow an officer of Customs and Excise to inspect and take copies of or extracts from such accounts, records, books and documents,

(iii) require a person liable for payment of the duty of excise imposed by subsection (2) of this section or a person acting on his behalf, to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified,

(iv) make such provision as the Revenue Commissioners consider necessary for the establishment and maintenance of a register of persons liable for payment of the duty of excise imposed by subsection (2) of this section and for the entry therein of the names and addresses of such persons and of any other particulars they consider necessary and for requiring such persons to apply to the Revenue Commissioners for registration in such register,

(v) provide, either generally or in relation to a specified class, or specified classes, of persons, that any one or more of the provisions of subsection (5) of this section shall not apply unless such conditions as may be specified in the regulations are complied with and specify different conditions in relation to different such provisions of the said subsection (5).

(c) A person who contravenes or fails to comply with a regulation under this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(11) Where a contract is or was entered into before the 1st day of September, 1982, in respect of carriage in relation to which a passenger ticket is issued on or after that date, a person responsible for the performance of the carriage under the contract may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the issue of the said passenger ticket on account of the duty of excise imposed by subsection (2) of this section.

(12) The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by this section as they apply to duties of excise.

Hydrocarbons.

66. —(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of March, 1982, at the rate of £18.85 per hectolitre in lieu of the rate specified in section 6 (1) of the Finance (No. 2) Act, 1981 .

(2) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of March, 1982, at the rate of £13.20 per hectolitre in lieu of the rate specified in section 6 .(2) of the Finance (No. 2) Act, 1981 .

(3) As on and from the 26th day of March, 1982, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subsection (2) of this section was paid at the rate of £13.20 per hectolitre shall be £11.41 per hectolitre in lieu of the rate allowable immediately before the 26th day of March, 1982.

(4) Notwithstanding the provisions of section 70 (11) of the Finance Act, 1980 , the amount of any repayment under paragraph 4 of the Imposition of Duties (No. 232) (Hydrocarbon Oils) Order, 1977 (S.I. No. 279 of 1977), on hydrocarbon oil used as specified in the said paragraph 4 during the period from the 1st day of December, 1981, to the 31st day of December, 1982, shall be the amount of excise duty paid on the quantity of oil so used.

(5) With effect as on and from the 26th day of March, 1982, the following paragraph shall be substituted for paragraph 11 (4) of the Order of 1975:

“(4) A drawback equal to the amount of the duty shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this paragraph in respect of the mineral hydrocarbon light oil in question shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any mineral hydrocarbon light oil (including such oil which is shown, to the satisfaction of the Revenue Commissioners, to be contained in any goods) chargeable with the said duty.”.

(6) With effect as on and from the 26th day of March, 1982, the following paragraph shall be substituted for paragraph 12 (2) of the Order of 1975:

“(2) A drawback equal to the amount of the duty shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this paragraph in respect of the hydrocarbon oil in question shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil (including such oil which is shown, to the satisfaction of the Revenue Commissioners, to be contained in any goods) chargeable with the said duty.”.

(7) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 26th day of March, 1982, at the rate of £0.56 per gallon in lieu of the rate specified in section 6 (4) of the Finance (No. 2) Act, 1981 .

Reduction of duty on motor vehicle parts and accessories and tyres.

67. —(1) The Order of 1975 is hereby amended—

(a) by the substitution in column (2) of the Fifth Schedule at reference number 2—

(i) with effect as on and from the 1st day of October, 1982, of “33 per cent.” for “37.5%”,

(ii) with effect as on and from the 1st day of February, 1983, of “29 per cent.” for “33 per cent.” (inserted by this section), and

(iii) with effect as on and from the 1st day of June, 1983, of “25 per cent.” for “29 per cent.” (inserted by this section),

and

(b) with effect as on and from the 1st day of October, 1982, by the substitution in subparagraph (3) of paragraph 15 of “10 per cent.” for “15 per cent.”.

(2) With effect as on and from the 1st day of October, 1982, the Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 18 of 1935), is hereby amended by the substitution in paragraph 6 of “five per cent.” for “seven and one-half per cent.”.

Reduction of duty on public dancing licences.

68. —(1) Section 78 of the Finance Act, 1980 , is hereby amended by the substitution of the following subsection for subsection (2):

“(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935 , a duty of excise of—

in case the licence is for a defined period not exceeding one month

£10

in any other case

£75.”.

(2) This section shall have effect in relation to public dancing licences granted under the Public Dance Halls Act, 1935 , on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1982.

Amendment of certain enactments relating to bookmakers.

69. —(1) The Finance Act, 1926 , is hereby amended—

(a) in section 24, by the substitution of the following subsection for subsection (4):

“(4) Every person who fails or neglects to pay, within such period as may be prescribed by the Revenue Commissioners, any sum payable by him in respect of the duty imposed by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”,

(b) in section 25, by the substitution of the following subsection for subsection (2):

“(2) Every person who contravenes or fails to comply with a regulation made under this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”,

and

(c) in section 26, by the substitution of the following subsection for subsection (2):

“(2) Every person who resists, obstructs, or impedes an officer of Customs and Excise in the exercise of any right or power conferred on such officer by this section or refuses without lawful and sufficient excuse to produce any document which he is required by such officer under this section to produce shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.”.

(2) Section 2 of the Betting Act, 1931 , is hereby amended by the substitution of the following subsection for subsection (2):

“(2) Every person who carries on business or acts as a bookmaker in contravention of this section and every person who holds himself out or represents himself to be a bookmaker or a licensed bookmaker in contravention of this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”.

Amendment of section 78 (power to mitigate penalty) of Excise Management Act, 1827.

70. —Section 78 of the Excise Management Act, 1827, is hereby amended by the substitution of “one half” for “one fourth part”.

Increase of excise duties on licences for mechanically propelled vehicles.

71. —(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) Section 1 (2) (b) of the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of May, 1982, be amended by the substitution of “£30 or less” for “twenty pounds or less” (inserted by the Finance Act, 1981 ).

(3) The Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, be amended by the substitution in paragraph 1 of Part I of the Schedule thereto of “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” and “£6” for “£2”, “£5”, “£8”, “£12”, “£15”, “£2.50”, “£12.50”, “£9.50”, and “£3”, respectively.

(4) (a) Subject to paragraphs (b) and (c) of this subsection, the Act is, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, hereby amended by the substitution in Part I of the Schedule thereto (as amended by section 8 of the Finance (No. 2) Act, 1981 ) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power

£5 for each unit or part of a unit of horse-power

exceeding 8 horse-power and not exceeding 12 horse-power

£7 for each unit or part of a unit of horse-power

exceeding 12 horse-power and not exceeding 16 horse-power

£8 for each unit or part of a unit of horse-power

exceeding 16 horse-power and not exceeding 20 horse-power

£10 for each unit or part of a unit of horse-power

exceeding 20 horse-power

£11 for each unit or part of a unit of horse-power

electrically propelled

£30”.

(b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle—

(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose,

(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose, or

(iii) which is used as a hearse and for no other purpose.

(c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).

(5) The Act is, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, in respect of a vehicle—

(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose, or

(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose,

hereby amended by the substitution in Part I of the Schedule thereto of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power

£24

exceeding 8 horse-power but not exceeding 9 horse-power

£27

exceeding 9 horse-power but not exceeding 10 horse-power

£30

exceeding 10 horse-power but not exceeding 11 horse-power

£33

exceeding 11 horse-power but not exceeding 12 horse-power

£36

exceeding 12 horse-power but not exceeding 13 horse-power

£39

exceeding 13 horse-power but not exceeding 14 horse-power

£42

exceeding 14 horse-power but not exceeding 15 horse-power

£45

exceeding 15 horse-power

£50”.

Amendment of certain provisions relating to penalties for offences in relation to licensing and registration of motor vehicles.

72. —(1) Where, after the passing of this Act, an act or omission occurs in respect of which a person would, but for this subsection, have incurred the penalty provided for or in any provision specified in column (2) of the Table to this subsection at any reference number of an Act specified in that column at that reference number, the person shall, in lieu of the penalty so provided for, be liable to the penalty specified in column (3) of the said Table at that reference number and that provision shall be construed and have effect accordingly.

TABLE

Reference Number

Provision of Act

Penalty

(1)

(2)

(3)

1

Section 12 (4) of the Roads Act, 1920

A penalty not exceeding £200

2

Section 13 (1) of the Roads Act, 1920

An excise penalty of £200 or an excise penalty equal to three times the amount of the duty payable in respect of the vehicle or vehicles, whichever is the greater

3

Section 13 (2) of the Roads Act, 1920

A fine not exceeding £200 or to imprisonment for a term not exceeding 6 months

4

Section 13 (4) of the Roads Act, 1920

A fine not exceeding £200 or to imprisonment for a term not exceeding 6 months

5

Section 2 (2) of the Finance (Excise Duties) (Vehicles) Act, 1952

An excise penalty of (whichever is the greater) £200 or three times the difference between the duty paid and duty at the higher rate

6

Section 76 of the Finance Act, 1976

A fine not exceeding £200

(2) Section 6 of the Roads Act, 1920 is hereby amended by the deletion of subsection (2).

Confirmation of Orders.

73. —The Orders mentioned in the Table to this section are hereby confirmed.

TABLE

S.I. No. 10 of 1981

Imposition of Duties (No. 250) (Beer) Order, 1981

S.I. No. 219 of 1981

Imposition of Duties (No. 251) (Excise Duty on Wine) Order, 1981

S.I. No. 367 of 1981

Imposition of Duties (No. 255) (Hydrocarbon Oils) Order, 1981

S.I. No. 404 of 1981

Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981

S.I No. 48 of 1982

Imposition of Duties (No. 259) (Excise Duties) Order, 1982

S.I. No. 49 of 1982

Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982