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9 1992

Finance Act, 1992

SIXTH SCHEDULE

Rates of Excise Duty on Certain Licences

Section 154 .

PART I

Intoxicating Liquor Licences

(1)

(2)

(3)

Reference Number

Description of Licence

Rate of Duty

MANUFACTURERS' LICENCES

Licence to be taken out annually by:

1.

Distiller of spirits

£200

2.

Rectifier or compounder of spirits

£200

3.

Brewer of beer for sale

£200

4.

Maker for sale of sweets

£200

5.

Maker of cider or perry for sale

£200

WHOLESALE DEALERS' LICENCES

Licence to be taken out annually by:

6.

Wholesale dealer in spirits

£200

7.

Wholesale dealer in beer

£200

8.

Wholesale dealer in wine

£200

9.

Wholesale dealer in spirits of wine

£200

RETAILERS' ON-LICENCES

Licence to be taken out annually by:

10.

Retailer of beer

£200

11.

Retailer of wine

£200

12.

Retailer of sweets

£200

13

Retailer of cider

£200

RETAILERS' OFF-LICENCES

Licence to be taken out annually by:

14.

Retailer of spirits

£200

15.

Retailer of beer

£200

16.

Retailer of cider

£200

17.

Retailer of wine

£200

18.

Retailer of sweets

£200

PASSENGER VESSEL LICENCES

19.

Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel

£200

20.

Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only

£40

RAILWAY RESTAURANT CAR LICENCES

21.

Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car

£200

PASSENGER AIRCRAFT LICENCES

22.

Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern

£200

PART II

Firearm Certificates

Section 160 .

Description of Certificate

Rate of Duty

For a firearm certificate for a pistol, including an air pistol, or revolver

£30

For a firearm certificate for a rifle, including a miniature rifle

£30

For a firearm certificate for an airgun, including an air rifle

£30

For a firearm certificate for a prohibited weapon

£5

For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply

£5

For any other firearm certificate—

For one such certificate

£20

Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date—

For the first such certificate

£20

For the second and every subsequent such certificate

£5

PART III

Gaming Licences

Section 160 .

Description of Licence

Rate of Duty

Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956 , authorising the issue of the licence—

(a) does not exceed three months

£125

(b) exceeds three months but does not exceed six months

£250

(c) exceeds six months but does not exceed nine months

£375

(d) exceeds nine months

£500

PART IV

Other Licences

Section 160 .

(1)

(2)

(3)

(4)

(5)

Reference Number

Description of licence

Enactment imposing theduty

Operative date

Rate of Duty

1.

Auctioneer's licence

Section 11 of Finance Act, 1947

6th day of July, 1992

£200

2.

Auction permit

Section 12 of Finance Act, 1947

6th day of July, 1992

£200

3.

House agent's licence

Section 13 of Finance Act, 1947

6th day of July, 1992

£100

4.

Bookmaker's licence

Section 17 of Finance Act, 1931

1st day of December, 1992

£200

5.

Bookmaker's premises registration certificate

Section 18 of Finance Act, 1931

1st day of December, 1992

£200

6.

Hydrocarbon oil refiner's licence

Section 1(4) of Finance (Miscellaneous Provisions) Act, 1935

1st day of February, 1993

£150

7.

Methylated spirits maker's licence

Section 27 of Revenue Act, 1889

1st day of October, 1992

£150

8.

Methylated spirits retailer's licence

Section 27 of Revenue Act, 1889

1st day of October, 1992

£10

9.

Moneylender's licence

Section 18(1) of Finance Act, 1933

1st day of August, 1992

£300

10.

Pawnbroker's licence

Section 18 of Finance Act, 1965

1st day of August, 1992

£300

11.

Tobacco products manufacturer's licence

Section 10 (1) of Finance (Excise Duty on Tobacco Products) Act, 1977

1st day of January, 1993

£150