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Finance Act, 1980
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Table waters.

69.—(1) The duty of excise on table waters imposed by paragraph 9 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £0.372 per gallon in lieu of the rate specified in the said paragraph 9 (2).

(2) The rebate of excise duty provided for by section 15 of the Finance Act, 1960 , shall not be allowed to any manufacturer of table waters in respect of table waters manufactured by him on or after the 1st day of March, 1980.

(3) (a) Subject to the subsequent paragraphs of this subsection, every manufacturer of table waters on which the duty of excise imposed by paragraph 9 (2) of the Order of 1975 is paid by him shall, on and after the 1st day of March, 1980, be allowed a rebate of the duty as follows in relation to each premises in which he manufactures the table waters:

Rate of Rebate

Where the quantity manufactured by him therein on which the duty has been paid by him in any year commencing on the 1st day of March does not exceed 20,000 gallons

£0.124 per gallon for each gallon thereof.

exceeds 20,000 gallons and is less than 100,000 gallons

£0.124 per gallon for each of the first 20,000 gallons and £0.062 per gallon for each other gallon.

is 100,000 gallons or more

£0.124 per gallon for each of the first 20,000 gallons and £0.062 per gallon for each of the next 80,000 gallons.

(b) Where, apart from this paragraph, rebate under paragraph (a) of this subsection would fall to be allowed to a manufacturer in respect of two or more premises situate in the same county or other borough, urban district or town, the rebate shall be allowed in respect of one only of the premises.

(c) Where two or more persons successively manufacture table waters in any premises in any year commencing on the 1st day of March, then, as respects each of those persons other than the first—

(i) in case the amount of rebate which would be allowable under paragraph (a) of this subsection on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under paragraph (a) of this subsection in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and

(ii) in any other case, he shall not be allowed any such rebate.

(d) (i) In paragraph (b) of this subsection “town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854 , or any place which is designated as a town in the census of population which is for the time being the latest published such census.

(ii) If any question arises as to the census of population applicable at any time for the purposes of this paragraph, the Minister for Finance may certify accordingly and the certificate shall be conclusive.

(e) In a case in which, apart from this paragraph, paragraph (c) of this subsection would not apply merely because periods of manufacture of table waters are separated by an intervening period, that paragraph shall apply.