S.I. No. 252/1984 - Imposition of Duties (No. 270) (Spirits) Order, 1984.

S.I. No. 252 of 1984.

IMPOSITION OF DUTIES (No. 270) (SPIRITS) ORDER, 1984.

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. 270) (Spirits) Order, 1984.

2. This Order (other than paragraphs 5 and 6) shall come into operation on the 20th day of October, 1984.

3. (1) In this Order—

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

"the Order of 1983" means the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 ( S.I. No. 42 of 1983 ).

(2) In the Schedule to this Order "alcohol" means pure ethyl alcohol.

4. (1) 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 Schedule to this Order in lieu of the several rates specified in the First Schedule to the Order of 1983.

(2) 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 in Spirits, Beer and Hydrocarbon Oils) Order, 1979 ( S.I. No. 415 of 1979 ), and the third column of the First Schedule to that Order.

5. ( a ) Subject to such conditions as they may think fit to impose, the Revenue Commissioners may permit spirits which are shown to their satisfaction to have been delivered from a bonded warehouse by any person and on which duty at one of the several rates specified in the First Schedule to the Order of 1983 was charged to be re-deposited, not later than 4 p.m. on the 19th day of October, 1984, by the said person in the bonded warehouse from which they were so delivered.

( b ) Where spirits are re-deposited in a bonded warehouse under subparagraph (a) of this paragraph, the Revenue Commissioners may as the case may be, repay or remit the duty of excise paid or charged on the said spirits by an amount equal to 94 per cent of the duty so paid or charged.

6. ( a ) Subject to such conditions as they may think fit to impose, the Revenue Commissioners may permit spirits which are shown to their satisfaction to have been delivered for home use upon the importation thereof and on which duty at one of the several rates specified in the First Schedule to the Order of 1983 was charged, to be deposited, not later than 4 p.m. on the 19th day of October, 1984, in a bonded warehouse by the importer thereof.

( b ) Where spirits are deposited in a bonded warehouse under subparagraph (a) of this paragraph, the Revenue Commissioners may, as the case may be, repay or remit the duty of excise paid or charged on the said spirits by an amount equal to 94 per cent of the duty so paid or charged.

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

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	£18.664 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	£16.984 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	£14.371 per litre.

GIVEN under the Official Seal of the Government, this 16th day ofOctober,

1984.

GARRET FITZGERALD,

Taoiseach

EXPLANATORY NOTE

This Order provides for a reduction in the rates of excise duty on spirits. It also provides for a partial refund or remission of duty for stocks of duty-paid spirits returned to bond by 4.00 p.m. on Friday 19 October 1984.