S.I. No. 153/1979:

IMPOSITION OF DUTIES (No. 240) (AGRICULTURAL PRODUCE) (CEREALS AND SUGAR BEET) ORDER, 1979.

IMPOSITION OF DUTIES (No. 240) (AGRICULTURAL PRODUCE) (CEREALS AND SUGAR BEET) ORDER, 1979.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957) (as amended by section 46 of the Finance Act, 1975 (No. 6 of 1975), and section 29 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978)) and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979.

2. This Order shall come into operation on the 1st day of August, 1979, and shall cease to have effect on the 31st day of December, 1979.

3. In this Order--

"cereals" means wheat, oats or barley, which has been grown in the State;

"exporter" means the owner or other person for the time being possessed of or beneficially interested in produce which is liable to a duty imposed by this Order at the time of exportation of the produce, and includes any person acting in relation to the produce as agent for the owner or other person;

"premises" means any building or place in which cereals or sugar beet are received by or on behalf of a buyer for storage or processing or for transmission to another premises for storage or processing;

"proprietor", in relation to premises, means the person or persons for the time being entitled to the exclusive occupation of the premises;

"processing", in relation to cereals, means the milling or working of cereals, and includes screening, drying, rolling, flaking, polishing, pearling, kibbling, roasting, malting, extraction of starch or gluten, swelling, grinding, chipping, fragmentation, separation or pelletisation, and, in relation to sugar beet, means the extraction of sugar;

"sugar beet" means sugar beet which has been grown in the State.

4. There shall be charged, levied and paid on all cereals which are received at any premises or which are exported from the State, a duty of excise at the rate of an amount equal to 2 per cent of the chargeable value of such cereals, and where the same cereals are received at more than one premises or are exported after receipt at a premises liability under this paragraph shall arise only at the premises at which the cereals are first received.

5. (1) There shall be charged, levied and paid on all sugar beet which is received at any premises, or which is exported from the State, a duty of excise at the rate of an amount equal to 2 per cent of the chargeable value of such sugar beet, and where the same sugar beet is received at more than one premises or is exported after receipt at a premises liability under this paragraph shall arise only at the premises at which the sugar beet is first received.

(2) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the duty of excise imposed by subparagraph (1) of this paragraph shall not be charged or levied on sugar beet grown in any of the counties of Connacht or in the county of Clare or Donegal and delivered for processing at the sugar factory at Tuam in the county of Galway.

6. The duty imposed by paragraph 4 of this Order shall be payable to the Revenue Commissioners--

( a ) in the case of cereals received at a premises, by the proprietor of the premises, and shall be so payable on the day on which the cereals are received at the premises or on such later day and subject to such conditions as the Revenue Commissioners may prescribe and,

( b ) in the case of cereals which are exported from the State, by the exporter, and shall be so payable before exportation or at such later day and subject to such conditions as the Revenue Commissioners may prescribe.

7. The duty imposed by paragraph 5 of this Order shall be payable to the Revenue Commissioners--

( a ) in the case of sugar beet received at a premises, by the proprietor of the premises, and shall be so payable on the day on which the sugar beet is received at the premises or on such later day and subject to such conditions as the Revenue Commissioners may prescribe and,

( b ) in the case of sugar beet which is exported from the State, by the exporter, and shall be so payable before exportation or at such later day and subject to such conditions as the Revenue Commissioners may prescribe.

8. (1) For the purposes of charging duty imposed by paragraph 4 of this Order, the chargeable value of cereals shall be taken to be the price which the produce would fetch on a sale in the open market between a buyer and seller independent of each other at the time and place at which duty is chargeable.

(2) For the purposes of charging duty imposed by paragraph 5 of this Order, the chargeable value of sugar beet shall be taken to be the actual price paid by the buyer for the produce.

(3) The Revenue Commissioners may, in circumstances which they think fit, determine the chargeable value for the purpose of charging duty imposed by paragraph 4 or 5 of this Order.

9. (1) A proprietor carrying on the business of receiving cereals or sugar beet at any premises shall be the holder of a licence granted under this paragraph by the Revenue Commissioners in such form and subject to such conditions as they may think fit to impose.

(2) The Revenue Commissioners may vary any licence issued under this paragraph.

(3) Whenever the proprietor of any premises, in respect of which a licence is issued under this paragraph, ceases to carry on the business at that premises or ceases to be the proprietor of that premises, he shall forthwith notify the Revenue Commissioners of such fact and deliver to them the licence issued.

(4) A licence granted to any person under this paragraph shall not in any way affect that person's liability to be licensed or registered, where required, by or under any Act other than the Imposition of Duties Act, 1957 .

10. Where the Minister for Finance is satisfied that money paid to the Revenue Commissioners in respect of duty imposed by paragraph 4 or 5 of this Order have been paid in error, or overpaid having regard to any of the provisions of this Order, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, repay any such money.

11. Section 15 (2) (a) of the Finance Act, 1966 (No. 17 of 1966), shall apply in relation to a duty imposed by paragraph 4 or 5 of this Order with the modification that "excise duty imposed by paragraph 4 or 5 of the Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979" shall be substituted for "said duty".

12. Section 11 of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), shall apply in relation to a duty imposed by paragraph 4 or 5 of this Order with the modification that "the Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979 or of regulations under Section 15 (2) (a) of the Finance Act, 1966 (No. 17 of 1966), as applied by that Order" shall be substituted for "this Act (other than section 6) or of regulations under section 8 of this Act".

13. Section 3 of the Excise Act, 1848, shall apply in relation to a duty imposed by paragraph 4 or 5 of this Order with the modification that "three years" shall be substituted for "six calendar months".

14. For the purposes of this Order the Customs Acts and any instruments made thereunder shall apply, where appropriate, to an excise duty imposed by this Order as if it were a duty of customs, and the provisions of those Acts and of instruments which relate to the exportation of goods shall also apply to goods which are the subject of a duty imposed by this Order.

15. 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) and not otherwise applied by this Order shall, with any necessary modifications, apply in relation to a duty imposed by paragraph 4 or 5 of this Order as they apply to duties of excise.

16. The duties of excise imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 30th day of April, 1979.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes an excise duty on cereals and sugar beet with effect from 1 August, 1979 to 31 December, 1979. Beet produced in the counties of Connacht and the county of Clare or Donegal and delivered to the Tuam sugar factory will be exempted from the scope of the duty.