STATUTORY INSTRUMENTS.

S.I. No. 219 of 1981.

IMPOSITION OF DUTIES (NO. 251) (EXCISE DUTY ON WINE) ORDER, 1981.

S.I. No. 219 of 1981.

IMPOSITION OF DUTIES (NO. 251) (EXCISE DUTY ON WINE) ORDER, 1981.

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 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. 251) (Excise Duty on Wine) Order, 1981.

2. In this Order--

“duty” means the duty of excise imposed on wine by paragraph 5(2) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

“% vol” means alcoholic strength by volume;

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature.

3. Where sherry in bottle of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol imported prior to the 1st day of January, 1980, is delivered from bonded warehouse for home use on or after the 20th day of June, 1981, duty shall, in lieu of the appropriate rate thereon specified in Part I of the Fourth Schedule to the Finance Act, 1981 (No. 16 of 1981) , be charged, levied and paid at the rate specified therein applicable to still wine of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol.

4. Where it is shown to the satisfaction of the Revenue Commissioners that sherry in bottle of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol imported prior to the 1st day of January, 1980, was delivered from bonded warehouse for home use during the period from the 1st day of January, 1980, to the 19th day of June, 1981, on payment of duty at the rate appropriate to still wine of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol, they shall repay duty calculated by reference to the difference between the rate of duty actually paid and the rate applicable to sherry in bottle of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol at the date of delivery for home consumption.

5. Notwithstanding the provisions of paragraphs 3 and 4 of this Order, those paragraphs shall not apply, in the case of any person, to the first 17,000 litres of sherry as described in those paragraphs removed by him from bonded warehouse on payment of duty on or after the 1st day of January, 1980, nor to any quantity of such sherry in excess of the next 83,000 litres thereof so removed by him on or after that date.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order provides for a measure of relief from the excise duty payable on certain bottled sherry imported prior to changes in that duty on 1st day of January, 1980, but delivered for home use on or after that date.