S.I. No. 48/1982 - Imposition of Duties (No. 259) (Excise Duties) Order, 1982.

S.I. No. 48 of 1982.

IMPOSITION OF DUTIES (No. 259) (EXCISE DUTIES) ORDER, 1982.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 259) (Excise Duties) Order, 1982.

2. This Order shall come into operation on the 13th day of March, 1982.

3. In this Order "the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ).

4. (1) Subject to paragraph 4 of the Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982 ( S.I. No. 37 of 1982 ), the duty of excise on beer imposed by paragraph 7(1) of the Order of 1975 shall be charged, levied and paid at the rate of £133.768 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate specified in section 2 (1) of the Finance (No. 2) Act, 1981 (No. 28 of 1981).

(2) Subject to paragraph 5 of the Imposition of Duties (No. 257) (Beer) Order, 1982 ( S.I. No. 22 of 1982 ), the drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate specified in subparagraph (1) of this paragraph has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £133.768 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

5. (1) In the First Schedule to this Order "alcohol" means pure ethyl alcohol.

(2) The duty of excise on spirits imposed by paragraph 4(2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the First Schedule to this Order in lieu of the several rates specified in the First Schedule to the Finance (No. 2) Act, 1981 .

(3) Nothing in this paragraph shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4(2) of the Order of 1975 and the third column of the First Schedule to that Order as amended by paragraph 4(2) of the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 ( S.I. No. 415 of 1979 ), and the third column of the First Schedule to that Order.

6. (1) In the Second and Third Schedules to this Order—

"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

"% vol" means alcoholic strength by volume.

(2) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the Second Schedule to this Order in lieu of the several rates specified in Part I of the Third Schedule to the Finance (No. 2) Act, 1981 .

(3) The duty of excise on made wine imposed by paragraph 6(2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the Third Schedule to this Order in lieu of the several rates specified in Part II of the Third Schedule to the Finance (No. 2) Act, 1981 .

7. (1) In the Fourth Schedule to this Order—

"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

"% vol" means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the Fourth Schedule to this Order in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1980 (No. 14 of 1980).

8. (1) In this paragraph and in the Fifth Schedule to this Order "cigarettes", "cigars", "cavendish or negrohead", "hard pressed tobacco", " other pipe tobacco", "smoking tobacco", "chewing tobacco" and "tobacco products" have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ).

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid at the several rates specified in the Fifth Schedule to this Order in lieu of the several rates specified in the Second Schedule to the Finance (No. 2) Act, 1981 .

9. The duty of excise on televisions imposed by paragraph 5(1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ), shall be charged, levied and paid at the several rates specified in the Sixth Schedule to this Order in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1981 (No. 16 of 1981).

10. The duty of excise imposed by paragraph 4(1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 on category A motor vehicles, within the meaning of paragraph 3(a) of the said Order, shall be charged, levied and paid, in so far as it is chargeable on such vehicles which derive their motive power from an internal combustion engine and which exceed 16 horse-power (calculated in accordance with regulations made by the Minister for the Environment under section 1 (3) of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), for the purpose of a rate of duty specified in the Schedule to the said Act), at the rate of an amount equal to 60 per cent. of the chargeable value in lieu of the rate specified in section 7 of the Finance (No. 2) Act, 1981 .

11. (1) Section 74 (1) of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 13th day of March, 1982, be amended by the substitution for "£25", "£50", "£75" and "£100" of "£37.50", "£75", "£112.50" and "£150", respectively.

(2) Section 43(7) (aa) of the Finance Act, 1975 (No. 6 of 1975), (inserted by section 74 (2) of the Finance Act, 1980 ) shall, as respects the grant of gaming machine licences on or after the 13th day of March, 1982, be amended by the substitution for "£16.50", "£33", "£49.50" and "£66" of "£25", "£50", "£75" and "£100", respectively.

12. (1) Section 78 (3) of the Finance Act, 1980 is hereby amended by the substitution of "£50" for "£25".

(2) Section 78 (4) of the Finance Act, 1980 is hereby amended by the substitution of "£50" for "£25".

(3) Section 78 (5) of the Finance Act, 1980 is hereby amended by the substitution of "£50" for "£25".

(4) This paragraph shall have effect in relation to occasional licences, special exemption orders and authorisations to clubs granted on or after the 13th day of March, 1982, in respect of dates subsequent to the 30th day of June, 1982.

13. This Order, so far as it relates to duties of excise on goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to duties of excise on goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

FIRST SCHEDULE

Rates of Excise Duty on Spirits

Description of Spirits	Rate of Duty
Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits ... ... ...	£23.398 per litre of alcohol in the spirits
Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested	£21.292 per litre
Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested ...	£18.016 per litre

SECOND SCHEDULE

Rates of Excise Duty on Wine

Description of Wine	Rate of Duty
Still:
Of an actual alcoholic strength by volume not exceeding 15% vol ... ... ...	£1.86 per litre
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol	£2.68 per litre
Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol	£3.49 per litre
Sparkling ... ... ... ...	£3.71 per litre
Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
An additional duty for every 1% vol or fraction of 1% vol above 22% vol ... ...	£0.22 per litre

THIRD SCHEDULE

Rates of Excise Duty on Made Wine

Description of Made Wine	Rate of Duty
Still: Of an actual alcoholic strength by volume not exceeding 15% vol ... ... ...	£1 .77 per litre
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol	£2.53 per litre
Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol	£3.22 per litre
Sparkling ... ... ... ...	£3.42 per litre
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
An additional duty for every 1% vol or fraction of 1% vol above 22% vol ... ...	£0.22 per litre

FOURTH SCHEDULE

Rates of Excise Duty on Cider and Perry

Description of Cider and Perry	Rate of Duty
Of an actual alcoholic strength by volume not exceeding 6% vol ... ... .... ...	£0.45 the gallon
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol	£2.07 the gallon
Of an actual alcoholic strength by volume exceeding 8.7% vol ... ... ....	£5.28 the gallon

FIFTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Description of Product	Rate of Duty
Cigarettes ... .... ... ....	£20.70 per thousand together with an amount equal to 19.9 per cent. of the price at which the cigarettes are sold by retail.
Cigars ... .... ... ... ....	£35.693 per kilogram
Cavendish or negrohead ... ... ....	£36.069 per kilogram
Hard pressed tobacco ... ... ....	£23.067 per kilogram
Other pipe tobacco ... ... ....	£28.995 per kilogram
Other smoking or chewing tobacco ...	£30.120 per kilogram

SIXTH SCHEDULE

Rates of Excise Duty on Televisions

Description of Televisions	Rate of Duty
Colour televisions: with a screen the maximum dimension of which does not exceed seventeen inches ...	£68 the television
with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches ... ....	£86 the television
with a screen the maximum dimension of which exceeds twenty-four inches	£106 the television
Monochrome televisions:
with a screen the maximum dimension of which does not exceed seventeen inches ... ....	£21 the television
with a screen the maximum dimension of which exceeds seventeen inches ... ....	£33 the television

GIVEN under the Official Seal of the Government this 12th day of March, 1982.

CHARLES J. HAUGHEY

Taoiseach

EXPLANATORY NOTE.

This Order increases the rates of excise duty on beer, spirits, wine and made wine, cider and perry, tobacco products, televisions, certain motor vehicles, gaming machine licences, occasional licences, special exemption orders and authorisations to clubs.