Excise Licences Act, 1825

The following duties of excise shall be levied.

New duties.

New duties to be under the management of the commissioners of excise.

2. There shall be raised, levied, collected, and paid unto his Majesty, in and throughout the United Kingdom of Great Britain and Ireland, the several duties of excise, or rates and sums of money herein-after following; (that is to say,)

For and upon every excise licence to be taken out by any maker, manufacturer, trader, dealer, retailer, or person herein-after mentioned, within Great Britain and Ireland, to be paid by such maker, manufacturer, trader, dealer, retailer, and person respectively, the respective annual sum or duty of excise in British currency herein-after mentioned; (that is to say,)

. . . . . . . . . . . . . . . . . . . . .

Beer.—

£

s.

d.

. . . . . . . . . . . . . . . . . .

Every person, not being a brewer of beer, who shall sell strong beer only in casks, containing not less than 4½ gallons imperial standard gallon measure, or in not less than two dozen reputed quart bottles at one time, to be drank or consumed elsewhere than on his, her, or their premises -

3

3

0

Every person who shall be duly authorized by justices of the peace to keep a common inn, alehouse, or victualling house, and who shall sell beer, cyder, or perry by retail, to be drank or consumed in his, her, or their house or premises, if the dwelling house in which such person shall reside or retail beer, cyder, or perry as aforesaid at the time of taking out such licence shall not, together with the offices, courts, yards, and gardens therewith occupied, be rated under the authority of any Act or Acts of Parliament for granting duties on inhabited houses at a rent of 20l. per annum or upwards, or shall not be rented or valued at such rent or annual value or upwards - - - - -

1

1

0

And if rated, rented, or valued as aforesaid, at 20l. per annum, or upwards - -

3

3

0

. . . . . . . . . . . . . . . . . .

Spirits.—Every distiller or maker of low wines or spirits - - - - - -

10

0

0

Every rectifier or compounder of spirits - -

10

0

0

Every dealer in spirits, not being a retailer thereof - - - - -

10

0

0

. . . . . . . . . . . . . . . . . .

Every person in Scotland or Ireland, not being a distiller, rectifier, or compounder of spirits, who shall keep or use any still for the carrying on the trade of a chemist, or any other trade or business requiring the use of any still or stills -

0

10

0

Every retailer of spirits (except retailers of spirits in Ireland after mentioned), if the dwelling house in which such retailer shall residue or retail such spirits at the time of taking out such licence shall not, together with the offices, courts, yards, and gardens, therewith occupied, be rated under the authority of any Act or Acts of Parliament for granting duties on inhabited houses, at a rent of 10l. per annum or upwards, or shall not be rented or valued at such rent or annual value or upwards - - -

2

2

0

If the same shall be rated, rented, or valued as aforesaid, at 10l. per annum or upwards, and under 20l. - - - -

4

4

0

If at 20l. and under 25l. - - -

6

6

0

If at 25l. and under 30l. - - -

7

7

0

If at 30l. and under 40l. - - -

8

8

0

If at 40l. and under 50l. - - -

9

9

0

If at 50l. per annum, or upwards - -

10

10

0

Every retailer of spirits in Ireland, being duly licensed to trade in, vend, and sell coffee, tea, cocoa nuts, chocolate, or pepper, and not selling spirits in any greater quantity at one time than two quarts, or any spirits to be consumed in the house or premises of such retailer, if the dwelling house in which such retailer shall reside or retail such spirits as aforesaid at the time of taking out such licence shall not, together with the offices, courts, yards, and gardens therewith occupied, be rated under the authority of any Act or Acts of Parliament for granting duties on inhabited houses, at a rent of 25l. per annum or upwards, or shall not be rented or valued at such rent or annual value, or upwards - -

9

9

0

If the same shall be rated, rented, or valued as aforesaid at 25l. and under 30l. -

10

10

0

If at 30l. and under 40l. - - -

11

11

0

If at 40l. and under 50l. - - -

12

12

0

If at 50l. and upwards - - -

13

13

0

. . . . . . . . . . . . . . . . . .

Tobacco and Snuff.—Every manufacturer of tobacco or snuff, if the tobacco and snuff-work weighed by such person for manufacture within the year ending the fifth day of July previous to taking out such licence shall not have exceeded 20,000 lbs. weight - - -

5

0

0

If the same shall exceed 20,000 lbs. and shall not exceed 40,000 lbs. weight - -

10

0

0

If the same shall exceed 40,000 lbs. and shall not exceed 60,000 lbs. weight - -

15

0

0

If the same shall exceed 60,000 lbs. and shall not exceed 80,000 lbs. weight -

20

0

0

If the same shall exceed 80,000 lbs. and shall not exceed 100,000 lbs. weight - -

25

0

0

If the same shall exceed 100,000 lbs. weight -

30

0

0

Every person who shall first become a manufacturer of tobacco or snuff, on taking out such licence as aforesaid for that purpose, shall pay the sum of five pounds, and shall, within ten days after the fifth day of July next after takingout such licence, pay such further sum as with the said sum of five pounds shall amount to the duty herein-before mentioned, according to the quantity of tobacco and snuff-work weighed for manufacture within the preceding year or period for which such licence was granted - -

5

0

0

Every dealer in or seller of tobacco or snuff -

0

5

0

Vinegar.—Every maker of vinegar or acetous acid for sale - - - - -

5

0

0

Wine.—Every dealer in foreign wine, who shall not have an excise licence for retailing spirits, and a licence for retailing beer - - -

10

0

0

. . . . . . . . . . . . . . . . .

And for the better securing, raising, levying, and collecting of the said duties hereby granted, the same shall be under the collection and management of the commissioners of excise for the time being; and all the monies therefrom arising shall (the necessary charges of raising and accounting for the same being deducted therefrom) be paid into the receipt of his Majesty's Exchequer, and carried to and made part of the consolidated fund of the United Kingdom of Great Britain and Ireland.

[S. 3 rep. 36 & 37 Vict. c. 91. (S.L.R.)]