I move:
(1) That in this Resolution—"alcohol" means pure ethyl alcohol; "the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
(2) That the duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the second column of the First Schedule to the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 (S.I. No. 415 of 1979).
(3) That nothing in this Resolution 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 charged, levied and paid at the several rates specified in the third column of the First Schedule to the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979.
(4) That paragraph 4 (3) of the Order of 1975 be amended, as on and from the 28th day of February, 1980, by the substitution for clauses (b) and (c) thereof of the following clauses:
"(b) Where spirits to which this subparagraph applies are delivered from a bonded warehouse, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the said duties to be deferred to a day not later than—
(i) in case the spirits are so delivered on a day in the month of December in any year up to and including the 20th day of that month, the last day of that month in the same year, or
(ii) in any other case, the last day of the month succeeding the month in which the spirits are so delivered.
(c) Where spirits to which this subparagraph applies are delivered from a bonded warehouse on or after the 21st day in the month of December in any year, no deferment of payment of duty as provided for in this subparagraph shall be allowed in respect of the spirits."
(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
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 |
17.079 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 |
15.542 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 |
13.151 per litre |