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28 1981

FINANCE (NO. 2) ACT, 1981

PART I

Customs and Excise

Definitions ( Part I ).

1. —In this Part—

the Act of 1981” means the Finance Act, 1981 ;

the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

Beer.

2. —(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 22nd day of July, 1981, at the rate of £119.647 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 31 (1) of the Act of 1981.

(2) Subject to paragraph 5 of the Imposition of Duties (No. 250) (Beer) Order, 1981 (S.I. No. 10 of 1981), 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 £119.647 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

Spirits.

3. —(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 22nd day of July, 1981, at the several rates specified in the First Schedule to this Act in lieu of the several rates specified in the Third Schedule to the Act of 1981.

(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 the third column of the First Schedule to that Order as amended by paragraph 4 (2) of the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 (S.I. No. 415 of 1979), and the third column of the First Schedule to that Order.

(3) In the First Schedule to this Act “alcohol” means pure ethyl alcohol.

Tobacco products.

4. —(1) In this section and in the Second Schedule to this Act “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 Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by 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 Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid, as on and from the 22nd day of July, 1981, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Act of 1981.

Wine and made wine.

5. —(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 22nd day of July, 1981, at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates specified in Part I of the Fourth Schedule to the Act of 1981.

(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 22nd day of July, 1981, at the several rates specified in Part II of the Third Schedule to this Act in lieu of the several rates specified in Part II of the Fourth Schedule to the Act of 1981.

(3) In the Third 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.

Hydrocarbons.

6. —(1) 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 22nd day of July, 1981, at the rate of £17.32 per hectolitre in lieu of the rate specified in section 35 (1) of the Act of 1981.

(2) 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 22nd day of July, 1981, at the rate of £11.67 per hectolitre in lieu of the rate specified in section 35 (2) of the Act of 1981.

(3) As on and from the 22nd day of July, 1981, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subsection (2) of this section was paid at the rate of £11.67 per hectolitre shall be £9.88 per hectolitre in lieu of the rate allowable immediately before the 22nd day of July, 1981.

(4) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 22nd day of July, 1981, at the rate of £0.48 per gallon in lieu of the rate specified in section 35 (4) of the Act of 1981.

Motor vehicles.

7. —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 22nd day of July, 1981, at the rate of an amount equal to 50 per cent. of the chargeable value, in lieu of the rate specified in section 71 of the Finance Act, 1980 .

Rates of vehicle excise duties.

8. —(1) In this section—

the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 ;

specified vehicle” means—

(a) a vehicle specified in paragraph 1 of Part I of the Schedule to the Act, or

(b) a vehicle specified in paragraph 6 (d) of Part I of the Schedule to the Act which does not exceed 16 horse-power (calculated in accordance with regulations made by the Minister for the Environment under section 1 (3) of the Act for the purpose of a rate of duty specified in the Schedule to the Act),

but does not include:

(i) a vehicle which is used as a hearse and for no other purpose,

(ii) a vehicle specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (No. 5 of 1975), or

(iii) a vehicle specified in Article 3 of the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977 (No. 112 of 1977).

(2) In respect of specified vehicles used in any public place, the duty of excise imposed by section 1 of the Act shall be charged, levied and paid at the rates specified in relation thereto in the Schedule to the Act and, accordingly, the Imposition of Duties (No. 231) (Excise Duties) (Vehicles) Order, 1977 (S.I. No. 241 of 1977), is hereby revoked and the amendments of the Act and of section 94 of the Finance Act, 1973 , effected by that Order shall cease to have effect.

(3) Section 94 of the Finance Act, 1973 , is hereby amended by the substitution of the following paragraphs for paragraph (a) of subsection (2):

“(a) £1 in relation to a specified vehicle (which expression has in this section the same meaning that it has in section 8 of the Finance (No. 2) Act, 1981) in respect of which the said duty imposed by the said section 1 is payable at a rate specified in paragraph 1 of Part I of the Schedule to the said Act;

(aa) £5 in relation to any other specified vehicle (not being a vehicle in respect of which the said duty imposed by the said section is not chargeable or leviable or a vehicle to which paragraph (b) of this subsection applies);”.

(4) Subsections (1) to (3) of this section shall have effect in respect of specified vehicles in relation to which licences under section 1 of the Act are taken out for periods beginning on or after the 1st day of September, 1981.

(5) (a) Subject to paragraphs (b) and (c) of this subsection, the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of September, 1981, be amended by the substitution in Part I of the Schedule thereto (as amended by section 79 (1) of the Finance Act, 1976 ) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power

£4 for each unit or part of a unit of horse-power

exceeding 8 horse-power and not exceeding 12 horse-power

£5 for each unit or part of a unit of horse-power

exceeding 12 horse-power and not exceeding 16 horse-power

£6 for each unit or part of a unit of horse-power

exceeding 16 horse-power

£8 for each unit or part of a unit of horse-power

electrically propelled

£22”.

(b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle—

(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose,

(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose, or

(iii) which is used as a hearse and for no other purpose.

(c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.

(6) The appropriate repayments shall be made having regard to the provisions of the preceding subsections of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for the Environment.

Revocation of Order.

9. —The Imposition of Duties (No. 254) (Excise Duty on Tobacco Products) Order, 1981 (S.I. No. 299 of 1981), is hereby revoked.