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14 1980

FINANCE ACT, 1980

SEVENTH SCHEDULE

Rates of Excise Duty on Certain Licences

PART I

Intoxicating Liquor Licences

Section 76.

(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

PART II

Firearm Certificates

Section 77 (2).

Description of Certificate

Rate of Duty

1. For a firearm certificate for a pistol, including an air pistol, or revolver

£10.00

2. For a firearm certificate for a rifle, including a miniature rifle

£10.00

3. For a firearm certificate for an airgun, including an air rifle

£10.00

4. For a firearm certificate for a prohibited weapon

£1.00

5. For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964 , apply

£1.50

6. For any other firearm certificate—

For one such certificate

£6.50

Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date—

For the first such certificate

£6.50

For the second and every subsequent such certificate

£1.50

PART III

Gaming Licences

Section 77 (3).

Description of Licence

Rate of Duty

Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956 , authorising the issue of the licence—

(a) does not exceed three months

£50

(b) exceeds three months but does not exceed six months

£100

(c) exceeds six months but does not exceed nine months

£150

(d) exceeds nine months

£200

PART IV

Other Licences

Section 77 (4).

(1)

(2)

(3)

(4)

(5)

Reference Number

Description of licence

Enactment imposing the duty

Operative date

Duty

1

Auctioneer's licence

Section 11 of Finance Act, 1947

6th day of July, 1980

£100

2

Auction permit

Section 12 of Finance Act, 1947

6th day of July, 1980

£100

3

House agent's licence

Section 13 of Finance Act, 1947

6th day of July, 1980

£50

4

Bookmaker's licence

Section 17 of Finance Act, 1931

1st day of December, 1980

£100

5

Bookmaker's premises registration certificate

Section 18 of Finance Act, 1931

1st day of December, 1980

£100

6

Hydrocarbon oil refiner's licence

Section 1 (4) of Finance (Miscellaneous Provisions) Act, 1935

1st day of February, 1981

£50

7

Match manufacturer's licence

Section 3 (2) of Finance (New Duties) Act, 1916

1st day of April, 1981

£50

8

Methylated spirits maker's licence

Section 27 of Revenue Act, 1889

1st day of October, 1980

£50

9

Methylated spirits retailer's licence

Section 27 of Revenue Act, 1889

1st day of October, 1980

£2.50

10

Moneylender's licence

Section 18 (1) of Finance Act, 1933

1st day of August, 1980

£100

11

Pawnbroker's licence

Section 18 of Finance Act, 1965

1st day of August, 1980

£100

12

Table waters manufacturer's licence

Section 9 of Finance Act, 1916

1st day of May, 1981

£25

13

Tobacco products manufacturer's licence

Section 10 (1) of Finance (Excise duty on Tobacco Products) Act, 1977

1st day of January, 1981

£50

14

Tyre manufacturer's licence

Paragraph 5 of Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 81 of 1935)

13th day of April, 1981

£50