8.—(1) The following fees shall be payable to a local authority in respect of the issue of a dog licence or a general dog licence, that is to say—

( a ) in respect of the issue of a dog licence, a fee of £5, and

( b ) in respect of the issue of a general dog licence, a fee of £100.

(2) The Minister may, by regulations, vary the rates specified in subsection (1) of this section and may specify different rates in respect of different classes of dogs.