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Finance (No. 2) Act 2008

Increase in duties on certain liquor licences.

59.— (1) In this section “ section 43 ” means section 43 of the Finance (1909-10) Act 1910 .

(2) The duties of excise imposed—

(a) by section 43 on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to the Finance (1909-10) Act 1910 , other than an on-licence to be taken out annually by a retailer of spirits, and

(b) by section 10(3) of the Finance Act 1940 on a licence to be taken out annually by every person who makes cider or perry for sale,

shall be charged, levied and paid at the rates specified in the third column of Schedule 2 on every licence of a description set out in the second column of that Schedule opposite the rate set out in the third column in lieu of the rates specified in—

(i) Part 1 of the Sixth Schedule to the Finance Act 1992 in the case of licences other than retailers’ off-licences,

(ii) the Table to section 75 of the Finance Act 2008 in the case of retailers’ off-licences.

(3) (a) The duties of excise imposed by section 43 on spirits retailers’ on-licences shall, as respects the licences specified in paragraph (b), be charged, levied and paid at the rates specified in paragraph (b).

(b) The rates of duty on the licences referred to in paragraph (a) shall be as follows—

(i) where a licence is granted upon renewal under section 9 of the Intoxicating Liquor Act 1988 , a rate of duty of €500 in lieu of the rate specified in section 155(2)(b)(i) of the Finance Act 1992 ;

(ii) where a licence is granted under section 7 of the Excise Act 1835 , a duty of €500 in lieu of the rate specified in section 155(2)(b)(ii) of the Finance Act 1992 ;

(iii) where a licence is granted or renewed under section 25 of the Intoxicating Liquor Act 1943 , a duty of €500 in lieu of the rate specified in section 155(2)(b)(iia) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(iv) where a licence is granted or renewed under section 2 of the Intoxicating Liquor Act 1946 , a rate of duty of €500 in lieu of the rate specified in section 155(2)(b)(iib) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(v) where a licence is granted under section 44 of the Tourist Traffic Act 1952 , or where that licence is duly renewed, a rate of €500 in lieu of the rate specified in section 155(2)(b)(iic) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(vi) where a licence is granted or renewed under section 18 of the Intoxicating Liquor Act 1962 , a rate of €500 in lieu of the rate specified in section 155(2)(b)(iid) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(vii) where a licence is granted or renewed under section 65 of the Irish Horseracing Industry Act 1994 , a rate of €500 in lieu of the rate specified in section 111 of the Finance Act 1995 .

(4) The duties of excise imposed by—

(a) section 171(1) of the Finance Act 2001 on a licence granted under section 2 of the Intoxicating Liquor (National Concert Hall) Act 1983 and on the due renewal of every such licence shall be charged, levied and paid at the rate of €500 in lieu of the rate specified in section 171(1);

(b) section 105(1) of the Finance Act 2000 on a licence granted under section 62 of the National Cultural Institutions Act 1997 and on the due renewal of every such licence shall be charged, levied and paid at the rate of €500 in lieu of the rate specified in section 105(1);

(c) section 21(5) of the Intoxicating Liquor Act 2003 on a licence granted under section 21(3) of that Act and on the due renewal of every such licence shall be charged, levied and paid at the rate of €500 in lieu of the rate specified in section 21(5).