Financial Resolutions. - Financial Resolution No. 12: Customs and Excise—Beer.

Tuesday, 11 May 1965

Dáil Eireann Debate
Vol. 215 No. 8

First Page Previous Page Page of 81 Next Page Last Page

Mr. J. Lynch: Information on John Lynch  Zoom on John Lynch  I move:

(1) That in this Resolution “the Act of 1964” means the Finance Act, 1964 (No. 15 of 1964).

(2) That in lieu of the duty of excise imposed by subsection (1) of section 13 of the Act of 1964, there shall be charged, levied and paid on all beer brewed within the State on or after the 12th day of May, 1965, a duty of excise at the rate of fourteen pounds, seventeen shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(3) That in lieu of the duties of customs imposed by subsections (2) and (3) of section 13 of the Act of 1964, there shall, as on and from the 12th day of May, 1965, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of fourteen pounds, seventeen shillings and sixpence 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) That 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 duty at a rate provided by paragraph (2) or paragraph (3) of this Resolution has been paid a drawback calculated according to the original specific gravity of the beer, at the rate of fourteen pounds, seventeen shillings and threepence on every thirty-six gallons of beer of which the original [1029] specific gravity was one thousand and fifty-five degrees.

(5) That where, in the case of beer which is chargeable with duty at the rate provided by paragraph (2) or paragraph (3) of this Resolution or in the case of beer on which drawback under paragraph (4) of this Resolution is payable, the specific gravity of the beer is not one thousand and fifty-five degees, the duty or drawback shall be varied proportionately.

(6) That section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this Resolution refers.

(7) 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).

Resolution put and agreed to.


Last Updated: 15/09/2010 11:41:34 First Page Previous Page Page of 81 Next Page Last Page