PART II

Customs and Excise

63. —In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

64. —(1) The duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £90.121 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 mentioned in section 39 (1) of the Finance Act, 1979 .

(2) Subject to paragraph 4 of the Imposition of Duties (No. 246) (Beer) Order, 1980 (S.I. No. 49 of 1980), 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 mentioned in subsection (1) of this section has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £90.121 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 39 (2) of the Finance Act, 1979 .

65. —(1) 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 Second Schedule to this Act 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).

(2) Nothing in this section 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.

(3) Paragraph 4 (3) of the Order of 1975 is hereby 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.”

(4) In the Second Schedule to this Act “alcohol” means pure ethyl alcohol.

66. —(1) In this section and in the Third Schedule to this Act—

“the Act of 1977” means the Finance (Excise Duties on Tobacco Products) Act, 1977;

“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 Act of 1977 as amended by the Order of 1979;

“the Order of 1979” means 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 Act of 1977 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1979 and the Order of 1979.

67. —(1) The duty of excise on wine imposed by paragraph 5 (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 Part I of the Fourth Schedule to this Act in lieu of the several rates specified in the First Schedule to the Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979 (S.I. No. 416 of 1979).

(2) The duty of excise on made wine imposed by paragraph 6 (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 Part II of the Fourth Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979.

(3) In the Fourth Schedule to this Act—

“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.

68. —(1) The duty of excise on cider and perry imposed by paragraph 8 (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 Fifth Schedule to this Act in lieu of the rates specified in the Sixth Schedule to the Finance Act, 1979 .

(2) In the Fifth Schedule to this Act—

“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.

69. —(1) The duty of excise on table waters imposed by paragraph 9 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £0.372 per gallon in lieu of the rate specified in the said paragraph 9 (2).

(2) The rebate of excise duty provided for by section 15 of the Finance Act, 1960 , shall not be allowed to any manufacturer of table waters in respect of table waters manufactured by him on or after the 1st day of March, 1980.

(3) (a) Subject to the subsequent paragraphs of this subsection, every manufacturer of table waters on which the duty of excise imposed by paragraph 9 (2) of the Order of 1975 is paid by him shall, on and after the 1st day of March, 1980, be allowed a rebate of the duty as follows in relation to each premises in which he manufactures the table waters:

(b) Where, apart from this paragraph, rebate under paragraph (a) of this subsection would fall to be allowed to a manufacturer in respect of two or more premises situate in the same county or other borough, urban district or town, the rebate shall be allowed in respect of one only of the premises.

(c) Where two or more persons successively manufacture table waters in any premises in any year commencing on the 1st day of March, then, as respects each of those persons other than the first—

(i) in case the amount of rebate which would be allowable under paragraph (a) of this subsection on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under paragraph (a) of this subsection in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and

(ii) in any other case, he shall not be allowed any such rebate.

(d) (i) In paragraph (b) of this subsection “town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854, or any place which is designated as a town in the census of population which is for the time being the latest published such census.

(ii) If any question arises as to the census of population applicable at any time for the purposes of this paragraph, the Minister for Finance may certify accordingly and the certificate shall be conclusive.

(e) In a case in which, apart from this paragraph, paragraph (c) of this subsection would not apply merely because periods of manufacture of table waters are separated by an intervening period, that paragraph shall apply.

70. —(1) In this section—

“the Act of 1976” means the Finance Act, 1976 ;

“the Order of 1978” means the Imposition of Duties (No. 234) (Excise Duties on Hydrocarbon Oils and Beer) Order, 1978 (S.I. No. 2 of 1978).

(2) 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, as on and from the 28th day of February, 1980, at the rate of £13.54 per hectolitre in lieu of the rate specified in paragraph 3 of the Order of 1978.

(3) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £7.89 per hectolitre in lieu of the rate specified in paragraph 5 of the Order of 1978.

(4) Notwithstanding clause (b) or (c) of paragraph 11 (5) of the Order of 1975, the duty of excise imposed by the said paragraph 11 (1) shall be charged, levied and paid at the rate of £1.53 per hectolitre, as on and from the 28th day of February, 1980, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies, in lieu of the rate specified in section 40 (2) (a) of the Act of 1976, as amended by paragraph 4 of the Order of 1978.

(5) Notwithstanding subparagraph (6) of paragraph 12 of the Order of 1975, the duty of excise imposed by subparagraph (1) of the said paragraph 12 shall be charged, levied and paid at the rate of £1.53 per hectolitre, as on and from the 28th day of February, 1980, on hydrocarbon oil to which the said subparagraph (6) applies, in lieu of the rate specified in section 40 (2) (b) of the Act of 1976 as amended by paragraph 4 of the Order of 1978.

(6) Paragraph 11 (7) of the Order of 1975, as amended by section 40 (3) of the Act of 1976 and by paragraph 4 of the Order of 1978, shall be amended, as on and from the 28th day of February, 1980, by the substitution for “£0.44” of “£1.53”.

(7) Any authorisation issued before the 28th day of February, 1980, under the provisions of paragraph 11 (7) of the Order of 1975 in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of articles chargeable with the duty imposed by paragraph 11 (1) of the Order of 1975, upon payment of a duty of excise at the rate of £0.44 per hectolitre payable under section 40 (4) of the Act of 1976, as amended by paragraph 4 of the Order of 1978, shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £1.53 per hectolitre in lieu of payment of the duty of excise aforesaid.

(8) The repayments of excise duty provided for in paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 27th day of February, 1980, be at the rate of duty paid less an amount of £1.53 per hectolitre in lieu of the rate specified in section 40 (5) of the Act of 1976, as amended by paragraph 4 of the Order of 1978.

(9) Paragraph 12 (1) of the Order of 1975, as amended by section 40 (7) of the Act of 1976 and by paragraph 5 of the Order of 1978, shall be amended, as on and from the 28th day of February, 1980, by the substitution for the proviso thereto of the following proviso:

“Provided, however, that the said excise duty shall be charged, levied and paid at the rate of £1.53 per hectolitre on mineral hydrocarbon heavy oil within the meaning of section 7 (6) of the Finance Act, 1933 , so sent out or imported on or after the 28th day of February, 1980, in lieu of the rate chargeable under this subparagraph”.

(10) The amount of any rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil imported or delivered on or after the 28th day of February, 1980, be the amount of excise duty chargeable less an amount calculated at the rate of £1.53 per hectolitre in lieu of the rate specified in section 40 (8) of the Act of 1976 as amended by paragraph 4 of the Order of 1978.

(11) The amount of any repayment allowed under paragraph 4 of the Imposition of Duties (No. 232) (Hydrocarbon Oils) Order, 1977 (S.I. No. 279 of 1977), shall, in respect of any hydrocarbon oil imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 28th day of February, 1980, be the amount of excise duty paid less an amount calculated at the rate of £0.44 per hectolitre.

(12) Paragraphs 11 (1) and 12 (1) of the Order of 1975 and section 41 (1) of the Act of 1976 shall be amended by the substitution of “produced or manufactured in the State” for “made in the State”, where the latter expression occurs in those paragraphs and that section and in the said paragraphs and section “manufacturer” shall be construed as including producer.

(13) As on and from the 28th day of February, 1980, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975, as amended by paragraph 6 of the Order of 1978, in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of £7.89 per hectolitre shall be £6.10 per hectolitre in lieu of the rate allowable immediately before the 28th day of February, 1980.

(14) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Act of 1976 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £0.30 per gallon in lieu of the rate specified in subsection (b) of the said section 41 (1).

(15) Section 42 (2) of the Act of 1976 shall be amended, as on and from the 28th day of February, 1980, by the substitution for “£0.02” of “£0.07”.

71. —The duty of excise imposed by paragraph 4 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), on category A motor vehicles, within the meaning of paragraph 3 (a) of the said Order, shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of an amount equal to 40 per cent. of the chargeable value, in lieu of the rate specified in subparagraph 4 (3) (a) of the said Order.

72. —The duty of excise on televisions imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Sixth Schedule to this Act in lieu of the several rates specified in the Table in paragraph 5 (2) of the said Order.

73. —The duty of excise on gramophone records imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of an amount equal to 40 per cent. of the chargeable value in lieu of the rate specified in paragraph 5 (2) (b) of the said Order.

74. —(1) In lieu of the duty of excise imposed by section 43 (6) of the Finance Act, 1975 , there shall be charged, levied and paid, as on and from the 28th day of February, 1980, on the grant of a gaming machine licence a duty of excise at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—

(a) does not exceed three months, £25 for each gaming machine to which the licence relates,

(b) exceeds three months but does not exceed six months, £50 for each gaming machine to which the licence relates,

(c) exceeds six months but does not exceed nine months, £75 for each gaming machine to which the licence relates.

(d) exceeds nine months, £100 for each gaming machine to which the licence relates.

(2) Section 43 of the said Finance Act. 1975, shall be amended by the insertion of the following paragraphs after paragraph (a) of subsection (7):

“(aa) A gaming machine licence granted on or after the 28th day of February, 1980, may, pursuant to a request contained in the application therefor, be expressed to relate only to Saturdays, Sundays and holidays in the period specified in the licence for which it is to remain in force and, where a licence is so expressed—

(i) the duty of excise imposed by the subsection (6) of this section shall, as on and from the 28th day of February, 1980, be charged, levied and paid on the grant of the licence at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—

(A) does not exceed three months, £16.50 for each gaming machine to which the licence relates,

(B) exceeds three months but does not exceed six months, £33 for each gaming machine to which the licence relates,

(C) exceeds six months but does not exceed nine months, £49.50 for each gaming machine to which the licence relates,

(D) exceeds nine months, £66 for each gaming machine to which the licence relates,

(ii) the licence shall be deemed, for the purposes of subsections (3) and (10) (b) of this section, not to be in force on days in the period aforesaid other than Saturdays, Sundays and holidays.

(aaa) Paragraph (a) of this subsection shall not apply or have effect in relation to gaming machine licences granted on or after the 28th day of February, 1980.”.

75. —(1) In this section—

“mechanical lighter” means any mechanical, chemical, electrical or similar article of a portable nature which is complete or substantially complete and is intended to provide a means of ignition whether by spark, flame or otherwise;

“licensed manufacturer” means a manufacturer who is the holder of a licence for the time being in force under subsection (5) (a) of this section;

“manufacture” means the making or assembling in the State of mechanical lighters and “manufacturer” shall be construed accordingly.

(2) (a) There shall be charged, levied and paid on mechanical lighters which are manufactured in the State and sent out from the premises of a manufacturer, and on mechanical lighters which are imported into the State, on and from the 28th day of February, 1980, a duty of excise at the rate of £0.20 for each lighter.

(b) The duty of excise imposed by paragraph (a) of this subsection shall not be charged, levied or paid on any mechanical lighter which is shown to the satisfaction of the Revenue Commissioners to be constructed solely for the purposes of igniting gas for domestic use.

(3) 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 duty imposed by this section to be deferred to a day not later than the fifteenth day of the month following that in which the said duty is charged.

(4) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose—

(a) repay or remit the duty imposed by this section on mechanical lighters that are shown to their satisfaction—

(i) to have been destroyed or become unfit for use by unavoidable accident before removal from a licensed manufacturer's premises, or

(ii) to have been received back, prior to use, at the place of manufacture as being defective, or to have been received back, after use, at the place of manufacture for repair and are, in either case, subsequently redelivered, exported or destroyed under arrangements approved of by them,

(b) authorise the removal from the premises of a licensed manufacturer without payment of excise duty of mechanical lighters for exportation or shipment as stores or for warehousing for exportation or shipment as stores.

(5) (a) A person shall not manufacture mechanical lighters unless he is the holder of a licence issued under this subsection and has entered the premises to which the licence relates under paragraph (b) of this subsection.

(b) A licensed manufacturer shall make proper entry with the proper officer of Customs and Excise in accordance with the provisions of regulations under subsection (6) of this section of all premises intended to be used by him in the carrying on of his business as a manufacturer.

(c) An officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of mechanical lighters is reasonably believed by the officer to be carried on and may there make such search and investigation and take such samples of mechanical lighters and partially manufactured mechanical lighters as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the manufacture of mechanical lighters.

(d) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this subsection shall be guilty of an offence and shall be liable on conviction to an excise penalty of £500.

(6) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this section.

(b) In particular, but without prejudice to the generality of paragraph (a) of this subsection, regulations under this subsection may—

(i) govern the importation, manufacture, storage and removal from storage of mechanical lighters,

(ii) prescribe the method of charging, securing and collecting the duty imposed by this section,

(iii) make provision in relation to the form, grant, duration and revocation of licences under subsection (5) of this section,

(iv) provide for the method of entry with the proper officer of Customs and Excise under subsection (5) (b) of this section,

(v) require a licensed manufacturer to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the purchase, receipt, sale, disposal or manufacture by him of mechanical lighters or parts thereof as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,

(vi) require a licensed manufacturer to furnish, at such times and in such form as may be specified, returns in relation to such matters as may be specified,

(vii) provide for the removal to and receipt by licensed manufacturers of mechanical lighters imported into or manufactured in the State without payment of the excise duty chargeable thereon.

(7) Where an officer of Customs and Excise finds that the number of mechanical lighters in the stock or possession of a licensed manufacturer is less than the recorded number which, according to records or other documents required to be kept by him in pursuance of regulations under subsection (6) of this section, ought to be in his stock or possession, then, except insofar as the deficiency is explained to the satisfaction of the Revenue Commissioners, mechanical lighters to the number of the deficiency shall be deemed to have been sent out for home use from the premises of the licensed manufacturer on the day on which the deficiency first came to the notice of the officer.

(8) Any person who contravenes or fails to comply with any of the provisions of this section or of regulations under subsection (6) of this section shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500 and any articles in respect of which the offence was committed shall be liable to forfeiture.

(9) (a) The provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by this section on mechanical lighters imported into the State as they apply in relation to duties of customs.

(b) The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by this section on mechanical lighters manufactured in the State as they apply to duties of excise.

(c) Where in relation to the duty of excise imposed by this section there is a provision in this section corresponding to provision of the Customs Acts or of any instrument relating to duties of customs made under statute (insofar as imported goods are concerned) or to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute (insofar as goods manufactured in the State are concerned), the latter provisions shall not apply in relation to the duty of excise imposed by this section.

(10) The duty of excise imposed by this section is hereby placed under the care and management of the Revenue Commissioners.

(11) This section, so far as it relates to the duty of excise imposed by this section on dutiable goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by this section on dutiable 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.

76. —(1) The duties of excise imposed by section 43 of the Finance (1909-10) Act, 1910, on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act and the duty of excise imposed by section 10 (3) of the Finance Act, 1940 , on a licence to be taken out annually by every person who makes cider or perry for sale shall, as respects any such licence granted on or after the 1st day of July, 1980, in respect of periods expiring on days subsequent to the 30th day of September, 1980, be charged, levied and paid on each such licence at the rate specified in column (4) of Part I of the Seventh Schedule to this Act at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in the enactment mentioned in column (3) of the said Part I at that reference number; and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.

(2) Section 48 of the Finance (1909-10) Act, 1910, is hereby amended by the substitution of the following provisos for the provisos to subsection (1) (inserted by section 17 (5) of the Finance Act, 1960 ):

“Provided that the duty payable in pursuance of this subsection shall not exceed £50 as respects any statement of purchases during the calendar year 1980, or any subsequent calendar year, or, in the case of a club which is discontinued on or after the date of the passing of this Act, as respects the statement of purchases up to the day of discontinuance, and

Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of £50 to the proper officer of Customs and Excise in respect of that period”.

(3) Section 10 of the Intoxicating Liquor Act, 1927 , is hereby repealed as respects licences referred to in that section taken out or granted after the passing of this Act in respect of periods expiring on days subsequent to the 30th day of September, 1980.

77. —(1) In this section and in Part IV of the Seventh Schedule to this Act “licence” shall be construed as including permit and certificate.

(2) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1980, be charged, levied and paid at the rates specified in Part II of the Seventh Schedule to this Act in lieu of the rates specified in the Fifth Schedule to the Finance Act, 1966 , as amended by the Imposition of Duties (No. 199) (Excise Duties) (Firearms Certificates) Order, 1972 (S.I. No. 162 of 1972).

(3) The duty of excise imposed by section 17 of the Finance Act, 1956 , on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 , shall be charged, levied and paid on such licences issued on or after the date of the passing of this Act at the rates specified in Part III of the Seventh Schedule to this Act in lieu of the rates specified in section 42 (2) of the Finance Act, 1975 .

(4) The duty of excise in respect of a licence mentioned in column (2) of Part IV of the Seventh Schedule to this Act at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rate specified in the said enactment.

(5) The duty of excise on Refreshment House licences, imposed by section 1 of the Refreshment Houses (Ireland) Act, 1860, shall be charged, levied and paid, as on and from the 1st day of April, 1981, at the rate of £50 in lieu of the several rates specified in section 9 of the Revenue (No. 2) Act, 1861.

(6) No reduction, remission, abatement or repayment of duty shall be allowed or made in respect of any licence to which this section or section 74 of this Act relates provided that any duty which has been paid in error may be repaid.

78. —(1) In this section “licence” includes order and authorisation.

(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935 , a duty of excise of—

(3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £25.

(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927 , or section 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £25.

(5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924 , or section 14 of the Intoxicating Liquor Act, 1962 , a duty of excise of £25.

(6) The duty imposed by this section on a licence shall be paid and collected by means of stamps equal in value to the amount of such duty impressed on or affixed to the notice in writing of the application for the licence given to the appropriate District Court Clerk and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.

(7) Notwithstanding anything to the contrary contained in any Act, a licence which is liable to a duty imposed by this section shall not be granted unless the notice in writing referred to in subsection (6) of this section in relation to the application for the licence has been duly stamped in accordance with that subsection.

(8) Any amount paid in respect of a duty of excise under this section in relation to a licence may be repaid by the Revenue Commissioners—

(a) if the application for the licence is withdrawn before the determination of the court proceedings in relation to it,

(b) if the licence is not granted, or

(c) if the amount is paid in error.

(9) This section shall have effect in relation to licences granted on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1980.

79. —The Orders mentioned in the Table to this section are hereby confirmed—

TABLE