Finance Act, 1982

Duty on foreign travel.

65.—(1) In this section—

“aircraft” means an aircraft suitable for the carriage of more than fifteen passengers;

“carrier” means a person (being a person who performs the carriage of persons by ship or by aircraft) who as a principal makes an agreement for the carriage of a person by ship or by aircraft either with the person to be so carried or with a person (not being a person who performs the carriage of persons by ship or by aircraft) acting on the latter's behalf;

“passenger ticket” means a document, relating to the carriage of one or more persons, issued on foot of a Contract wholly or partly in respect of carriage;

“ship” means any sea-going vessel suitable for the carriage of more than fifty passengers and includes hovercraft;

“the United Kingdom” means Northern Ireland, Great Britain and the Isle of Man.

(2) (a) There shall be charged, levied and paid a duty of excise on the issue in the State on or after the 1st day of September, 1982, of each and every passenger ticket relating wholly or partly to carriage by a ship or an aircraft on a voyage or a flight, as the case may be, commencing in the State to a destination, other than Northern Ireland, outside the State.

(b) The duty of excise imposed by paragraph (a) of this subsection shall be paid at such time or times and in such manner as may be specified by regulations made by the Revenue Commissioners.

(3) (a) In this subsection “person” shall not include a person in respect of whose carriage no charge is levied.

(b) The rates at which the duty of excise imposed by subsection (2) of this section shall be paid shall be—

(i) £3 for each person whose carriage is authorised by a passenger ticket relating to carriage by an aircraft on a flight to a destination (other than a destination in Northern Ireland) outside the State,

(ii) £3 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship on a voyage to a destination (other than a destination in the United Kingdom) outside the State,

(iii) £2 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship on a voyage to a destination in Great Britain or the Isle of Man.

(4) (a) A carrier shall be liable for payment of the duty of excise imposed by subsection (2) of this section in respect of passenger tickets issued by him or issued by another person (not being a carrier) on his behalf.

(b) Where a passenger ticket is issued by a person other than a person specified in paragraph (a) of this subsection, the person who, in relation to the voyage or the flight on which the person holding the said ticket is carried, is the carrier shall be liable for payment of the duty of excise imposed by subsection (2) of this section.

(5) Notwithstanding the provisions of subsection (2) of this section and subject to any regulations for the time being in force under this section, the duty of excise imposed thereby shall not be charged in respect of a passenger ticket—

(a) relating to a person in respect of whose carriage no charge is levied, or

(b) for the carriage of a person by an aircraft or a ship on a flight or a voyage, as the case may be, on which the aircraft or ship is exclusively employed for State or military purposes, or

(c) relating to a person under the age of two years, or

(d) relating to a person who, because of physical disablement or infirmity, is transported in a wheelchair or on a stretcher, or

(e) for the carriage of a person, suffering from serious physical or mental disablement or infirmity, by an aircraft on a flight, other than a scheduled flight, to an internationally recognised place of religious pilgrimage.

(6) Where a person liable for payment of the duty of excise imposed by subsection (2) of this section neither pays the said duty of excise in accordance with that subsection nor secures the payment thereof in accordance with subsection (7) of this section, he shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.

(7) Notwithstanding the provisions of subsection (2) of this section, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty of excise imposed by the said subsection (2) as they may think fit to impose, permit payment of the said duty of excise to be deferred for such time as they may appoint by regulations.

(8) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty of excise imposed by subsection (2) of this section was charged or paid—

(a) in error, or

(b) in respect of a passenger ticket which was not used,

the said duty of excise may, subject to such conditions as the Revenue Commissioners may think fit to impose, be remitted or repaid, as the case may be.

(9) (a) An officer of Customs and Excise may, at all reasonable times, enter premises or go on board an aircraft or a ship in which passenger tickets in respect of which the duty of excise imposed by this section is or was chargeable or books or other documents relating to the issue of such passenger tickets are reasonably believed by the officer to be kept and may inspect and take copies of or extracts from—

(i) any such passenger tickets there found, or

(ii) any such books or other documents there found and reasonably believed by the officer to relate to the issue of such passenger tickets.

(b) A person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of a power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(10) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this section.

(b) In particular, but without prejudice to the generality of paragraph (a) of this subsection, regulations under this subsection may—

(i) prescribe the method of charging, securing and collecting the duty of excise imposed by subsection (2) of this section,

(ii) require a person liable for payment of the duty of excise imposed by subsection (2) of this section, or a person acting on his behalf, or any other person who issues passenger tickets, to keep in a specified manner and to preserve for a specified period such accounts and records as may be specified and to keep for a specified period any other books or documents (including passenger tickets or portions thereof and copies of such tickets or portions) as may be specified and to allow an officer of Customs and Excise to inspect and take copies of or extracts from such accounts, records, books and documents,

(iii) require a person liable for payment of the duty of excise imposed by subsection (2) of this section or a person acting on his behalf, to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified,

(iv) make such provision as the Revenue Commissioners consider necessary for the establishment and maintenance of a register of persons liable for payment of the duty of excise imposed by subsection (2) of this section and for the entry therein of the names and addresses of such persons and of any other particulars they consider necessary and for requiring such persons to apply to the Revenue Commissioners for registration in such register,

(v) provide, either generally or in relation to a specified class, or specified classes, of persons, that any one or more of the provisions of subsection (5) of this section shall not apply unless such conditions as may be specified in the regulations are complied with and specify different conditions in relation to different such provisions of the said subsection (5).

(c) A person who contravenes or fails to comply with a regulation under this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(11) Where a contract is or was entered into before the 1st day of September, 1982, in respect of carriage in relation to which a passenger ticket is issued on or after that date, a person responsible for the performance of the carriage under the contract may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the issue of the said passenger ticket on account of the duty of excise imposed by subsection (2) of this section.

(12) The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by this section as they apply to duties of excise.