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Irish Statutory Instruments
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S.I. No. 9/1983 -- Imposition of Duties (No. 261) (Excise Duties) Order, 1983.

S.I. No. 9/1983 -- Imposition of Duties (No. 261) (Excise Duties) Order, 1983. 1983 9

S.I. No. 9/1983:

IMPOSITION OF DUTIES (NO. 261) (EXCISE DUTIES) ORDER, 1983.

IMPOSITION OF DUTIES (NO. 261) (EXCISE DUTIES) ORDER, 1983.

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

1. This Order may be cited as the Imposition of Duties (No. 261) (Excise Duties) Order, 1983.

2. This Order shall come into operation on the 8th day of January, 1983.

3. In this Order--

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"the Order of 1982" means the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 ( S.I. No. 48 of 1982 ).

4. (1) Subject to paragraph 4 of the Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982 ( S.I. No. 37 of 1982 ), the duty of excise on beer imposed by paragraph 7(1) of the Order of 1975 shall be charged, levied and paid at the rate of £154.412 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate specified in paragraph 4(1) of the Order of 1982.

(2) The drawback on beer provided for in paragraph 7(3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate specified in subparagraph (1) of this paragraph has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £154.412 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

5. (1) In the First Schedule to this Order "alcohol" means pure ethyl alcohol.

(2) The duty of excise on spirits imposed by paragraph 4(2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the First Schedule to this Order in lieu of the several rates specified in the First Schedule to the Order of 1982.

(3) Nothing in this paragraph shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4(2) of the Order of 1975 and the third column of the First Schedule to that Order as amended by paragraph 4(2) of the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 ( S.I. No. 415 of 1979 ), and the third column of the First Schedule to that Order.

6. (1) In the Second and Third Schedules to this Order--

"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;

"% vol" means alcoholic strength by volume.

(2) The duty of excise on wine imposed by paragraph 5(2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the Second Schedule to this Order in lieu of the several rates specified in the Second Schedule to the Order of 1982.

(3) The duty of excise on made wine imposed by paragraph 6(2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the Third Schedule to this Order in lieu of the several rates specified in the Third Schedule to the Order of 1982.

7. (1) In this paragraph and in the Fourth Schedule to this Order "cigarettes", "cigars", "cavendish or negrohead", "hard pressed tobacco", "other pipe tobacco", "smoking tobacco", "chewing tobacco" and "tobacco products" have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ).

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid at the several rates specified in the Fourth Schedule to this Order in lieu of the several rates specified in the Fifth Schedule to the Order of 1982.

8. (1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11(1) of the Order of 1975 shall be charged, levied and paid at the rate of £21.64 per hectolitre in lieu of the rate specified in section 66 (1) of the Finance Act, 1982 (No. 14 of 1982).

(2) The duty of excise on hydrocarbon oil imposed by paragraph 12(1) of the Order of 1975 shall be charged, levied and paid at the rate of £15.43 per hectolitre in lieu of the rate specified in section 66 (2) of the Finance Act, 1982 .

(3) The rate of any repayment allowed under paragraph 12(11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subparagraph (2) of this paragraph was paid at the rate of £15.43 per hectolitre shall be £13.64 per hectolitre in lieu of the rate allowable immediately before the 8th day of January, 1983.

(4) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 (No. 16 of 1976), shall be charged, levied and paid at the rate of £0.68 per gallon in lieu of the rate specified in section 66 (7) of the Finance Act, 1982 .

9. This Order, so far as it relates to duties of excise on goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to duties of excise on goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

FIRST SCHEDULE

RATES OF EXCISE DUTY ON SPIRITS
Description of Spirits Rate of Duty
Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits

£25.784 per litre of alcohol in the spirits.
Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested

£23.463 per litre
Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

£19.853 per litre

SECOND SCHEDULE

RATES OF EXCISE DUTY ON WINE
Description of Wine Rate of Duty
Still:
Of an actual alcoholic strength by volume not exceeding
15% vol £2.08 per litre
Of an actual alcoholic strength by volume exceeding
15% vol but not exceeding 18% vol £3.01 per litre
Of an actual alcoholic strength by volume exceeding
18% vol but not exceeding 22% vol £3.94 per litre
Sparkling £4.16 per litre
Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
An additional duty for every 1% vol or fraction of 1% vol above 22% vol

£0.25 per litre

THIRD SCHEDULE

RATES OF EXCISE DUTY ON MADE WINE

Description of Made Wine

Rate of Duty
Still:
Of an actual alcoholic strength by volume not exceeding 15% vol £1.99 per litre
Of an actual alcoholic strength by volume exceeding
15% vol but not exceeding 18% vol £2.86 per litre
Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

£3.67 per litre
Sparkling £3.87 per litre
Whether still or sparkling of an actual alcoholic
strength by volume exceeding 22% vol:
An additional duty for every 1% vol or fraction of 1%
vol above 22% vol £0.25 per litre

FOURTH SCHEDULE

RATES OF EXCISE DUTY ON TOBACCO PRODUCTS
Description of Product Rate of Duty
Cigarettes £25.10 per thousand together with an amount equal to 18.0 per cent. of the price at which the cigarettes are sold by retail.
Cigars £40.390 per kilogram
Cavendish or negrohead £40.815 per kilogram
Hard pressed tobacco £26.102 per kilogram
Other pipe tobacco £32.810 per kilogram
Other smoking or chewing tobacco £34.083 per kilogram

GIVEN under the Official Seal of the Government, this 7th day of January, 1983.

GARRET FITZGERALD,

Taoiseach

EXPLANATORY NOTE.

This Order increases the rates of excise duty on beer, spirits, wine and made wine, tobacco products and hydrocarbons.

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URL: http://www.bailii.org/ie/legis/num_reg/1983/0009.html