Finance Act 2004

PART 2

Excise

Amendment of Chapter 1 (alcohol products tax) of Part 2 of Finance Act 2003, etc.

43.—(1) Chapter 1 of Part 2 of the Finance Act 2003 is amended—

(a) in subsection (1) of section 73 by substituting the following for the definition of “spirits”:

“ ‘spirits’ means any product which exceeds 1.2% vol and which is—

(a) distilled ethyl alcohol,

(b) an alcoholic beverage the full alcohol content of which is the result of a process of distillation,

(c) any other product falling within CN Code 2207 or 2208, even when such product forms part of a product which is not an alcohol product, or

(d) any beverage exceeding 22% vol,

and includes any such product which contains a nonalcoholic product, whether in solution or not;”,

(b) in section 75 by substituting the following for subsection (2):

“(2) In the case of spirits produced in the State by a process of distillation, where the quantity of spirits produced is less than the quantity capable of being produced from the wort or wash used in such process, the Commissioners may require that, instead of a charge on the quantity of spirits produced, alcohol products tax be charged on the quantity capable of being produced from such wort or wash on the assumption that one litre of alcohol is produced for every 8.8 degrees of attenuation, that is to say, for every 8.8 degrees of difference between the highest gravity of the wort and the lowest gravity of the wash before distillation.

(3) In calculating the quantity of spirits to be charged under subsection (2), allowance may be made for losses covered by section 106 of the Finance Act 2001 .”,

and

(c) in section 77 by substituting the following for paragraph (f):

“(f) in the case of wine, beer, or other fermented beverage the alcoholic content of which is entirely of fermented origin, to have been produced solely by a private individual in a private premises for consumption by the producer or by the family or guests of such producer, and not to have been produced or supplied for consideration,

(g) to be intended for use or to have been used for medical purposes in hospitals and pharmacies,

(h) to be intended for use or to have been used in an industrial process provided that the final product does not contain alcohol,

(i) to be intended for use or to have been used in the manufacture of a component which is not subject to alcohol products tax, or

(j) to be intended for use or to have been used in the manufacture of an oral hygiene product.”.

(2) Schedule 2 to the Finance Act 2003 is amended by substituting “Intermediate Beverages” for “Intermediate Products”.