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Duties on refreshment house licences.
Abatement of duty on wine licence to persons who have taken out licence for refreshment house not open after 10 pm.
23 & 24 Vict. c. 27.
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9. And in lieu of the duties chargeable under the said last-mentioned Acts respectively for every licence to keep a refreshment house there shall be charged the following duties; that is to say,
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If the house and premises in respect of which such licence shall be granted shall in England be under the rent and value or in Ireland be under the value of thirty pounds a year, the duty of ten shillings and sixpence:
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And if the same shall be of the rent or value of thirty pounds a year or upwards, the duty of one pound and one shilling:
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And whenever any person who shall have taken out a licence to keep a refreshment house, not being a house open after ten o’clock at night, shall apply for and obtain a licence under either of the said Acts to sell therein by retail foreign wine to be consumed in such house, he shall be allowed an abatement at the rate per annum herein-after mentioned from the duty chargeable for such last-mentioned licence in respect of the same period of time or portion of the year for which he shall take out the said licence to retail wine; (that is to say,)
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£
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s.
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d.
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Where the house and premises in respect of which such licences shall be granted shall in England be under the rent and value or in Ireland under the value of thirty pounds a years, an abatement of -
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0
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7
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4
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And where the same shall be of the rent or value of thirty pounds and under the rent or value of fifty pounds a year, an abatement of - -
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0
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17
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10
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And where the same shall be of the rent or value of fifty pounds a year or upwards, an abatement of - - - - - -
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1
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1
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0
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Provided always, that if any person to whom any such abatement as aforesaid shall have been made on taking out a wine licence shall keep open his house as a refreshment house or shall sell therein any wine or other refreshment after the hour of ten of the clock at night, he shall be deemed to keep a refreshment house without taking out and having in force a proper licence in that behalf, and also, in respect of any wine sold by him after the hour aforesaid, he shall be deemed to have sold the same without having a proper licence in force duly authorizing him in that behalf, and shall forfeit the penalties imposed for such offences respectively by the ninth and nineteenth sections of the Refreshment Houses Act, 1860.
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