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Amendment of duty on table waters.
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37.—(1) Paragraph 9 of the Order of 1975 is hereby amended—
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(a) by the substitution for subparagraph (2) of the following subparagraph:
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“(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid upon table waters made in the State which are sent out, on or for sale or otherwise, from the premises of the manufacturer or sold for consumption on the premises of the manufacturer, and on table waters imported into the State, a duty of excise at the rate of £0.372 per gallon.”,
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(b) by the substitution for subparagraph (3) of the following subparagraph:
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“(3) In this Order ‘table waters’ includes any aerated waters and any beverages (including syrups or other liquors intended to be consumed only in a diluted form) put up for sale in bottles, cans, casks or other closed containers or receptacles other than—
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(a) any liquor for the retail sale of which an excise licence is required,
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(b) milk and milk products, whether or not flavoured,
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(c) soups and broths, and
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(d) fruit and vegetable juices which, in the opinion of the Revenue Commissioners, have not lost their original character through the addition of water or of other substances for sweetening, preservative or other purposes.”.
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(2) Section 69 of the Act of 1980 is hereby amended by the substitution for paragraph (a) of subsection (3) of the following paragraph:
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“(a) Subject to the subsequent paragraphs of this subsection, every manufacturer of table waters on which the duty of excise imposed by paragraph 9 (2) of the Order of 1975, as amended, is paid by him shall, on and after the 1st day of March, 1981, be allowed a rebate of the duty as follows in relation to each premises in which he manufactures the table waters:
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Rate of Rebate
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Where the quantity manufactured by him therein on which the duty has been paid by him in any year commencing on the 1st day of March does not exceed 40,000 gallons
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£0.16 per gallon for each gallon thereof.
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exceeds 40,000 gallons and is less than 120,000 gallons
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£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each other gallon.
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is 120,000 gallons or more
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£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each of the next 80,000 gallons.”.
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(3) This section shall have effect as on and from the 1st day of June, 1981.
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