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15 1962

FINANCE ACT, 1962.

PART II.

Customs and Excise.

Beer.

3. —(1) In lieu of the duty of excise imposed by subsection (2) of section 9 of the Finance Act, 1957 , there shall be charged, levied and paid on all beer brewed within the State on or after the 11th day of April, 1962, a duty of excise at the rate of eleven pounds, sixteen shillings and sixpence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) In lieu of the duty of customs imposed by subsection (3) of section 9 of the Finance Act, 1957 , there shall, as on and from the 11th day of April, 1962, be charged, levied and paid, on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates:

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand, two hundred and fifteen degrees—forty-seven pounds, eight shillings;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand, two hundred and fifteen degrees—fifty-five pounds, eleven shillings.

(3) In lieu of the duty of customs imposed by subsection (4) of section 9 of the Finance Act, 1957 , there shall, as on and from the 11th day of April, 1962, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by subsection (2) of this section) imported into the State, a duty of customs at the rate of eleven pounds, seventeen shillings for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(4) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1), subsection (2) or subsection (3) of this section has been paid, a drawback calculated according to the original specific gravity of such beer, at the rate of eleven pounds, sixteen shillings and ninepence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(5) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (3) of this section or in the case of beer on which drawback under subsection (4) of this section is payable, the specific gravity of such beer is not one thousand and fifty-five degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately.

(6) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to either of the duties of customs to which this section refers.

Spirits.

4. —(1) The Finance Act, 1920, as amended by section 8 of the Finance Act, 1952 , shall, as on and from the 11th day of April, 1962, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the First Schedule to this Act for the matter inserted therein by the said section 8, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.

(2) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 11th day of April, 1962, be charged, levied and paid at the rate of nine pounds, eleven shillings and twopence the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 8 of the Finance Act, 1952 .

(3) Section 4 of the Finance Act, 1920, shall, as on and from the 11th day of April, 1962, be amended by the deletion of:

“the amount of duty which was payable immediately before the increase of duties on spirits provided for by the Finance Act, 1918.”

and the substitution therefor of:

“whichever of the following amounts may be applicable in each case:

(a) as regards excise duty—

for every gallon of spirits computed at proof

14s. 9d.

(b) as regards customs duty—

in the case of any mixture, compound or preparation in bottle which is entered in such manner as to indicate that the strength is not to be tested, for every gallon of such mixture

£1 0s. 5d.

in any other case, for every gallon of spirits computed at proof

15s. 2d.”

(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926.

Tobacco.

5. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, during the period beginning on the 11th day of April, 1962, and ending on the 9th day of August, 1962, be charged, levied and paid at the several rates specified in Part I of the second Schedule to this Act in lieu of any other rates.

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, during the period beginning on the 11th day of April, 1962, and ending on the 9th day of August, 1962, be charged, levied and paid at the several rates specified in Part II of the second Schedule to this Act in lieu of any other rates.

(3) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 , shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer during the period beginning on the 11th day of April, 1962, and ending on the 9th day of August, 1962, be at the rate of sixteen shillings and fivepence per pound.

(4) The rebates on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Finance Act, 1932 , and subsection (5) of section 19 of the Finance Act, 1934 , shall not be payable in respect of any unmanufactured tobacco received by a licensed manufacturer of tobacco on or after the 11th day of April, 1962.

(5) Every licensed manufacturer of tobacco shall, on and after the 11th day of April, 1962, be entitled to receive a rebate as follows in respect of unmanufactured tobacco received by him upon which the duty of customs imposed by section 20 of the Finance Act, 1932 , or the duty of excise imposed by section 19 of the Finance Act, 1934 , has been paid:—

Rate of Rebate

Where the quantity received in any year commencing on the 11th day of April—

does not exceed 50,000 lbs.

1s. 6d. per lb. for each lb. thereof

exceeds 50,000 lbs.

1s. 6d. per lb. for each of the first 50,000 lbs.

(6) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 10th day of August, 1962, be charged, levied and paid at the several rates specified in Part III of the second Schedule to this Act in lieu of any other rates.

(7) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 10th day of August, 1962, be charged, levied and paid at the several rates specified in Part IV of the second Schedule to this Act in lieu of any other rates.

(8) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 , shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 10th day of August, 1962, be at the rate of seventeen shillings and elevenpence per pound.

Termination of entertainments duty.

6. —Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment held on or after the 1st day of October, 1962.

Waiver of small amounts of customs duty.

7. —(1) Subject to subsection (2) of this section, where the customs duty on the goods contained in one consignment or parcel imported on or after the 1st day of August, 1962, or the date of the passing of this Act (whichever is the later) would, when computed according to the laws for the time being in force in relation to customs duties, amount to a sum not exceeding two shillings and sixpence, the duty shall be waived.

(2) The duties chargeable on tobacco, spirits and wine shall not be waived under this section.

Termination of minimum charge of customs duty.

8. —(1) The enactments mentioned in subsection (2) of this section shall not apply to any goods imported on or after the 1st day of August, 1962, or the date of the passing of this Act (whichever is the later).

(2) The enactments referred to in subsection (1) of this section are:

(a) section 25 of the Finance Act, 1924 ,

(b) section 8 of the Finance Act, 1937 ,

(c) section 9 of the Finance (Agreement with United Kingdom) Act, 1938 .

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

9. —(1) Subparagraph (c) of paragraph 4 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution of “£2 10s.” for “£8”.

(2) If this Act is passed before or on the 1st day of July, 1962, subsection (1) of this section shall come into operation on that day and, if it is passed after that day, the said subsection shall be deemed to have come into operation on that day.

(3) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.

Confirmation of Orders.

10. —The Imposition of Duties (No. 108) (Used Omnibuses) Order, 1961, and the Imposition of Duties (No. 123) (Tobacco) Order, 1962, are hereby confirmed.