(1)
|
(2)
|
(3)
|
(4)
|
Reference Number
|
Description of Licence
|
Enactment
|
Duty
|
|
Manufacturers' Licences
|
|
|
|
Licence to be taken out annually by:
|
|
|
1.
|
Distiller of spirits
|
Section 44
(1) of
Finance Act, 1977
.
|
£100
|
2.
|
Rectifier or compounder of spirits
|
Section 20
of
Finance Act, 1933
.
|
£50
|
3.
|
Brewer of beer for sale
|
Section 44
(2) of
Finance Act, 1977
.
|
£100
|
4.
|
Maker for sale of sweets
|
Section 43 of and Part A of First Schedule to Finance (1909-10) Act, 1910.
|
£50
|
5.
|
Maker of cider or perry for sale
|
Section 10
(3) of
Finance Act, 1940
.
|
£2.50
|
|
Wholesale Dealers' Licences
|
|
|
|
Licence to be taken out annually by:
|
|
|
6.
|
Wholesale dealer in spirits
|
Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910.
|
£50
|
7.
|
Wholesale dealer in beer
|
Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910.
|
£50
|
8.
|
Wholesale dealer in wine
|
Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910.
|
£50
|
9.
|
Wholesale dealer in spirits of wine
|
Section 9 (1) of Finance Act, 1911.
|
£50
|
|
Retailers' On-Licences
|
|
|
|
Licence to be taken out annually by:
|
|
|
10.
|
Retailer of spirits
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
11.
|
Retailer of beer
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
12.
|
Retailer of wine
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
13.
|
Retailer of sweets
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
|
Retailers' Off-Licences
|
|
|
|
Licence to be taken out annually by:
|
|
|
14.
|
Retailer of spirits
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
15.
|
Retailer of beer
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
16.
|
Retailer of cider
|
Section 17
(2) of
Finance Act, 1960
.
|
£25
|
17.
|
Retailer of wine
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
18.
|
Retailer of sweets
|
Section 17
(2) of
Finance Act, 1960
.
|
£50
|
|
Passenger Vessel Licences
|
|
|
19.
|
Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel.
|
Section 17
(4) of
Finance Act, 1960
.
|
£50
|
20.
|
Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only.
|
Section 17
(4) of
Finance Act, 1960
.
|
£10
|
|
Railway Restaurant Car Licences
|
|
|
21.
|
Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car.
|
Section 43
of and Part E of First Schedule to
Finance (1909-10) Act, 1910
.
|
£50
|
|
Passenger Aircraft Licences
|
|
|
22.
|
Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern.
|
Section 43 of and Part G (inserted by
section 8
of
Finance Act, 1943
) of First Schedule to Finance (1909-10) Act, 1910.
|
£50
|