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13 1986

FINANCE ACT, 1986

PART II

Customs and Excise

Interpretation ( Part II ).

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

Tobacco products.

63. —(1) In this section and in the Fifth Schedule 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 30th day of January, 1986, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Second Schedule to the Finance Act, 1985 .

Cider and perry.

64. —(1) In the Sixth Schedule

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.

(2) 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 30th day of January, 1986, at the several rates specified in the Sixth Schedule in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1984 , as amended by section 28 of the Finance Act, 1985 .

(3) Paragraph 8 of the Order of 1975 shall be amended, as on and from the 1st day of July, 1986, by the insertion of the following subparagraph after subparagraph (2):

“(3) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose for securing payment of the duty of excise imposed by subparagraph (2) of this paragraph on cider and perry imported into the State, permit payment of the said duty to be deferred to a day not later than the last day of the month following that in which the said duty is charged.”.

Hydrocarbons.

65. —(1) In this section “the Order of 1986” means the Imposition of Duties (No. 281) (Hydrocarbons) Order, 1986 (S.I. No. 3 of 1986).

(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 30th day of January, 1986, at the rate of £27.37 per hectolitre in lieu of the rate specified in paragraph 4 (1) of the Order of 1986.

(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 30th day of January, 1986, at the rate of £21.09 per hectolitre in lieu of the rate specified in paragraph 4 (2) of the Order of 1986.

Spirits.

66. —(1) In the Seventh Schedule alcohol” means pure ethyl alcohol.

(2) 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 30th day of January, 1986, at the several rates specified in the Seventh Schedule in lieu of the several rates specified in the Schedule to the Imposition of Duties (No. 270) (Spirits) Order, 1984 (S.I. No. 252 of 1984).

(3) Subject to subsection (4), 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.

(4) With effect on or after the 1st day of July, 1986—

(a) the additional duty of excise in respect of immature spirits mentioned in subsection (3), and

(b) the additional duty of excise on spirits imposed by paragraph 4 (4) of the Order of 1975,

shall not be charged or levied.

Beer.

67. —(1) Subject to paragraph 4 of the Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982 (S.I. No. 37 of 1982), 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 30th day of January, 1986, at the rate of £149.347 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 specified in section 69 (1) of the Finance Act, 1984 .

(2) Subject to paragraph 5 of the Imposition of Duties (No. 271) (Beer) Order, 1984 (S.I. No. 352 of 1984), 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 specified in subsection (1) has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £149.347 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

(3) The provisions of section 6 of the Finance Act, 1914 (Session 2), for the payment of drawback on beer on which duty has been paid and which is deposited in a warehouse for the purpose of being exported or shipped as stores shall apply to beer on which duty has been paid and which is deposited in a warehouse for the purpose of being used in the manufacture of a product (not being beer) for exportation.

Wine and made wine.

68. —(1) In the Eighth Schedule

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.

(2) The duties of excise on wine and made wine imposed by paragraphs 5(2) and 6(2), respectively, of the Order of 1975 shall be charged, levied and paid, as on and from the 30th day of January, 1986, at the several rates specified in the Eighth Schedule in lieu of the several rates specified in Parts I and II, respectively, of the Fourth Schedule to the Finance Act, 1984 .

Table waters.

69. —(1) The rebate of excise duty provided for in paragraph (a) of subsection (3) of section 69 of the Finance Act, 1980 (inserted by section 37 (2) of the Finance Act, 1981 ), shall, in respect of table waters on which duty was paid in the years hereinafter specified, be calculated in the following manner in lieu of the manner specified in the said paragraph (a):

Rate of Rebate

Where the quantity manufactured by a manufacturer in each premises in which he manufactures table waters on which duty was paid by him—

(a) in the year commencing on the 1st day of March, 1986, does not exceed 40,000 gallons

£0.16 per gallon for each gallon thereof.

exceeds 40,000 gallons and does not exceed 80,000 gallons

£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each other gallon.

exceeds 80,000 gallons

£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each of the next 40,000 gallons.

(b) in the year commencing on the 1st day of March, 1987, does not exceed 40,000 gallons

£0.16 per gallon for each gallon thereof.

exceeds 40,000 gallons

£0.16 per gallon for each of the first 40,000 gallons.

(c) in the year commencing on the 1st day of March, 1988, does not exceed 20,000 gallons

£0.16 per gallon for each gallon thereof.

exceeds 20,000 gallons

£0.16 per gallon for each of the first 20,000 gallons.

(2) No rebate of excise duty shall be allowed under paragraph (a) of subsection (3) of section 69 of the Finance Act, 1980 (inserted by section 37 (2) of the Finance Act, 1981 ), in respect of table waters on which duty was paid on or after the 1st day of March, 1989.

(3) The duty of excise on table waters imposed by paragraph 9(2) of the Order of 1975 (inserted by section 37 (1) of the Finance Act, 1981 ), shall be charged, levied and paid, as on and from the 1st day of October, 1986, at the rate of £0.36 per gallon in lieu of the rate specified in section 69 (1) of the Finance Act, 1980 .

(4) Paragraph 9 (3) of the Order of 1975 (inserted by section 37 (1) (b) of the Finance Act, 1981 ), is hereby amended by the substitution of the following for clauses (c) and (d):

“(c) soups and broths,

(d) fruit and vegetable juices which, in the opinion of the Revenue Commissioners, have not lost their original character through the addition of water or of other substances for sweetening, preservative or other purposes, and

(e) the milk substitute commonly known as soya milk (being a product which derives its essential character from soya bean protein), whether or not sweetened but not containing any added flavouring matter.”.

Cessation of certain allowances in respect of spirits, matches and nicotine and tobacco extract.

70. —(1) No allowance shall be payable on or after the 1st day of July, 1986—

(a) in respect of spirits, under section 3 of the Customs and Inland Revenue Act, 1885, section 6 of the Finance Act, 1895, and sections 1 and 3 of the Revenue Act, 1906, or

(b) in respect of matches, under section 3 (4) of the Finance (New Duties) Act, 1916, and Regulation 16 of the Match Duty Regulations, 1928 (S.R. & O., No. 74 of 1928), or

(c) in respect of nicotine or tobacco extract or any preparation in the manufacture of which nicotine or tobacco extract is used as an ingredient, under section 11 (1) of the Finance (Customs Duties) (No. 4) Act, 1932 .

(2) In any case where the event which, but for subsection (1), would have governed the payment of an allowance occurred on or before the 30th day of June, 1986, the said allowance shall be payable notwithstanding that subsection.

Application of section 76 (6) of Finance Act, 1984, to all premises which are not registered bookmaking offices.

71. —(1) In this section—

premises” has the same meaning as it has in the Betting Act, 1931 ;

register” means the register of bookmaking offices kept by the Revenue Commissioners under the Betting Act, 1931 .

(2) The provisions of subsection (6) of section 76 of the Finance Act, 1984 (which apply in relation to premises which are removed from the register under subsection (4) of that section), shall, as on and from the date of the passing of this Act, apply and have effect in relation to any premises which are not for the time being registered in the register.

Removal of prescribed marker, etc., from hydrocarbon oil.

72. —(1) In this section—

hydrocarbon oil” and “prescribed” have the meanings respectively assigned to them by section 21 (15) of the Finance Act, 1935 , as amended;

land” includes any structure on land;

prohibited goods” means any machinery, apparatus, equipment, vessel, substance or other thing which is being used, or was used, or is intended to be used, in the removal from any hydrocarbon oil of any prescribed marker or for the purpose of impeding the identification in any hydrocarbon oil of any prescribed marker.

(2) No person shall keep prohibited goods in any premises or on any land.

(3) No person shall knowingly deal in any hydrocarbon oil from which any prescribed marker has been removed or to which any substance has been added for the purpose of impeding the identification in the said hydrocarbon oil of any prescribed marker.

(4) A person who contravenes the provisions of subsection (2) or (3) shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be) of £1,000, and any prohibited goods and any hydrocarbon oil in respect of which the offence is committed and any hydrocarbon oil found in the premises or on the land at which the offence was committed at the time at which the offence was committed shall be liable to forfeiture, and any conveyance or container or any other thing which was used for the carriage, storage or concealment of any such prohibited goods or hydrocarbon oil shall also be liable to forfeiture.

(5) Whenever a person who is the owner or the occupier for the time being of premises or land in or on which prohibited goods are found is charged in any legal proceedings with contravening subsection (2), the said prohibited goods shall, until the contrary is proved, be presumed to have been kept by the said person in the said premises, or on the said land (as the case may be), in contravention of the said subsection.

(6) An officer of the Revenue Commissioners or a member of the Garda Síochána may arrest without warrant a person whom he has reasonable grounds to suspect is committing or has committed an offence under this section.

Power to search premises in relation to hydrocarbon oil.

73. —(1) In this section reference to dealing in hydrocarbon oil shall be construed as including reference to the purchase, sale or storage of hydrocarbon oil or the carrying on of any other transaction in relation to hydrocarbon oil.

(2) An officer of the Revenue Commissioners may, at all reasonable times, enter any premises in which any dealing in hydrocarbon oil liable to the duty of excise imposed by paragraph 12 of the Order of 1975 is being or is reasonably believed by the officer to be carried on or in which any books, records, accounts or other documents relating or reasonably believed by the officer to relate to any dealing in such hydrocarbon oil are kept and may there require any person to produce all books, records, accounts or other documents relating to any dealing in such hydrocarbon oil and may search for, inspect, and take copies of or extracts from any such books, records, accounts or other documents relating or believed by the officer to relate to any dealing in such hydrocarbon oil and may remove and retain the said books, records, accounts or other documents for such period as may be reasonable for their further examination.

(3) Any person who fails without lawful and sufficient excuse to comply with any requirement under this section or who resists, obstructs or impedes an officer of the Revenue Commissioners in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

Termination of excise duties on tyres and tyre manufacturer's licence.

74. —(1) In this section “the Order of 1935” means the Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 81 of 1935).

(2) With effect as on and from the 1st day of September, 1986, the provisions of paragraph 5 of the Order of 1935 shall cease to have effect.

(3) The duties of excise on tyres imposed by—

(a) paragraph 6 of the Order of 1935, and

(b) paragraph 15 (3) of the Order of 1975,

shall not be charged or levied on or after the 1st day of September, 1986.

Reduction and termination of excise duty on motor vehicle parts and accessories.

75. —(1) The Order of 1975 shall be amended, with effect as on and from the 1st day of September, 1986, by the substitution in column (2) of the Fifth Schedule at reference number 2 of “5 per cent.” for “10 per cent.” (inserted by section 34 of the Finance Act, 1985 ).

(2) The duty of excise on motor vehicle parts and accessories imposed by paragraph 14 (3) of the Order of 1975 shall not be charged or levied on or after the 1st day of January, 1987.

Motor vehicles.

76. —The duty of excise on category A motor vehicles 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), shall be charged, levied and paid, as on and from the 1st day of March, 1986—

(i) insofar as it is chargeable on category A motor vehicles the engines of which have a cylinder capacity exceeding 2012 cubic centimetres, at the rate of an amount equal to 24.7 per cent. of the chargeable value, and

(ii) insofar as it is chargeable on other category A motor vehicles, at the rate of an amount equal to 21.7 per cent. of the chargeable value,

in lieu of the rates specified in paragraph 5 (a) of the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984), as amended by paragraph 4 (b) of the Imposition of Duties (No. 279) (Motor Vehicles and Motor-cycles) (Amendment) Order, 1985 (S.I. No. 267 of 1985).

Excise duty on mechanically propelled vehicles.

77. —The Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1986, be amended by the substitution of the following subparagraph for subparagraph (d) (inserted by section 33 of the Finance Act, 1985 ) of paragraph 6 of Part I of the Schedule thereto:

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

not exceeding 1,000 cubic centimetres

£70

exceeding 1,000 cubic centimetres but not exceeding 1,500 cubic centimetres

£9.50 per 100 cubic centimetres or part thereof

exceeding 1,500 cubic centimetres but not exceeding 1,700 cubic centimetres

£11 per 100 cubic centimetres or part thereof

exceeding 1,700 cubic centimetres but not exceeding 2,000 cubic centimetres

£12 per 100 cubic centimetres or part thereof

exceeding 2,000 cubic centimetres but not exceeding 2,500 cubic centimetres

£14 per 100 cubic centimetres or part thereof

exceeding 2,500 cubic centimetres

£15 per 100 cubic centimetres or part thereof

electrically propelled

£70.”

Confirmation of Orders.

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

TABLE

S.I. No. 267 of 1985

Imposition of Duties (No. 279) (Motor Vehicles and Motor-cycles) (Amendment) Order, 1985

S.I. No. 304 of 1985

Imposition of Duties (No. 280) (Excise Duties) (Vehicles) Order, 1985

S.I. No. 3 of 1986

Imposition of Duties (No. 281) (Hydrocarbons) Order, 1986