PART II

Customs and Excise

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

35. —(1) Without prejudice to the rate of duty on imported beer which contains not more than 0.5 per cent. of alcohol (being pure ethyl alcohol) by volume, 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 26th day of January, 1989, at the rate of £152.595 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 67 (1) of the Finance Act, 1986 .

(2) 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 £152.595 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

36. —(1) In the Second 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 26th day of January, 1989, at the several rates specified in the Second Schedule in lieu of the several rates specified in the Seventh Schedule to the Finance Act, 1986 .

37. —(1) In the Third 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 26th day of January, 1989, at the several rates specified in the Third Schedule in lieu of the several rates specified in the Eighth Schedule to the Finance Act, 1986 .

38. —(1) In the Fourth 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 26th day of January, 1989, at the several rates specified in the Fourth Schedule in lieu of the several rates specified in the Sixth Schedule to the Finance Act, 1986 .

39. —(1) In this section and in the Fifth Schedule “cigarettes”, “cigars”, “sweetened pipe tobacco”, “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), and the Finance Act, 1988 .

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on tobacco Products) Act, 1977 , shall, in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1988 , be charged, levied and paid, as on and from the 26th day of January, 1989, at the several rates specified in the Fifth Schedule .

40. —(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in section 56 (2) of the Finance Act, 1988 , be charged, levied and paid as on and from the 26th day of January, 1989, at the rate of £30.35 per hectolitre.

(2) The rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988 , shall, as respects mineral hydrocarbon light oil 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 at the rate of £1.68 per hectolitre.

41. —Where it is shown to the satisfaction of the Revenue Commissioners that—

(a) wine, in respect of which the duty of excise imposed by paragraph 5 (2) of the Order of 1975 has been paid, or

(b) made wine, in respect of which the duty of excise imposed by paragraph 6 (2) of the Order of 1975 has been paid, or

(c) cider or perry, in respect of which the duty of excise imposed by paragraph 8 (2) of the Order of 1975 has been paid,

has been used, on or after the 1st day of July, 1989, by any person as an ingredient in the production or manufacture of a beverage containing not more than 1.2 per cent. of alcohol by volume, they may, subject to compliance with such conditions as they may think fit to impose, repay, by paying to that person, the duty of excise paid on the quantity of wine, made wine, cider or perry, as the case may be, so used by that person.

42. —(1) Without prejudice to the provisions of section 24 of the Finance Act, 1926 , every bookmaker who makes, lays or otherwise enters into any bet, on or after the date of the passing of this Act, shall, at the time at which he receives payment of the amount of such bet from any person, require from such person an additional payment of an amount equal to the amount of the excise duty duly payable on the amount of that bet under subsection (1) (as amended by the Finance Act, 1985 ) of the said section 24 .

(2) A bookmaker shall not accept payment of the amount of any bet unless he receives with that amount the additional payment referred to in subsection (1).

(3) A bookmaker making, laying or otherwise entering into a bet to which subsection (1) relates who—

(a) fails or neglects to require, or purports (expressly or otherwise) not to require, the payment of the additional payment concerned, or

(b) accepts, or purports (expressly or otherwise) to accept, payment of the amount of any bet in contravention of this section,

shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £1,000.

43. —The duties of excise imposed—

(a) 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, other than the licences to be taken out annually by a distiller of spirits or a brewer of beer for sale, and

(b) 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, 1989, in respect of periods expiring on days subsequent to the 30th day of September, 1989, be charged, levied and paid on each such licence at the rate specified in column (3) of Part I of the Sixth Schedule at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in Part I of the Table annexed to section 17 (2) of the Finance Act, 1960 (as respects an on-licence to be taken out annually by a retailer of cider), and Part I of the Seventh Schedule to the Finance Act, 1980 (as respects any other such licence); 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.

44. —(1) Section 78 (2) (as amended by section 68 (1) of the Finance Act, 1982 ) of the Finance Act, 1980 , is hereby amended by the substitution for “£10” and “£75” of “£15” and “£100”, respectively, and the said subsection (2), as so amended, is set out in the Table to this subsection.

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(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—

(2) Section 78 of the Finance Act, 1980 , is hereby amended by the substitution in subsections (3), (4) and (5) for “£50” (inserted by paragraph 12 of the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982)) of “£70” and the said subsections (3), (4) and (5), as so amended, are set out in the Table to this subsection.

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(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 £70.

(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 £70.

(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 £70.

(3) This section shall have effect in relation to every licence, order and authorisation to which this section relates and which is granted on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1989.

45. —(1) The duty of excise imposed by paragraph 12 (12) of the Order of 1975 on a licence to be taken out annually by a person who sells or delivers hydrocarbon oil chargeable with the duty imposed by paragraph 12 (1) of the said Order shall be charged, levied and paid, as on and from the 1st day of July, 1989, at the rate of £20 in lieu of the rate specified in the said paragraph 12 (12).

(2) The duty of excise imposed by section 42 (4) (a) of the Finance Act, 1976 , on a licence to be taken out annually by a person who sells or delivers motor vehicle gas on any premises shall be charged, levied and paid, as on and from the 1st day of July, 1989, at the rate of £20 in lieu of the rate specified in the said section 42 (4) (a).

(3) (a) In this subsection “hydrocarbon light oil” means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 11 of the Order of 1975.

(b) There shall be charged, levied and paid on a licence granted by the Revenue Commissioners to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil a duty of excise (in this subsection referred to as the licence duty) of £20 and, where any such person so sells or delivers such oil on more than one premises, the licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.

(c) No person shall, on or after the 1st day of July, 1989, sell or deliver on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil unless he holds a licence granted under paragraph (b) and in force in respect of such premises.

(d) No person who deals in hydrocarbon light oil shall purchase or take delivery of any such oil for use for combustion in the engine of a motor vehicle from a person who is not the holder of a licence granted under paragraph (b) and in force.

(e) Every holder of a licence granted under paragraph (b) shall display such licence on the premises to which such licence relates.

(f) The Revenue Commissioners may make regulations for giving full effect to the provisions of this subsection and, in particular, for—

(i) regulating the issue, duration and renewal of and prescribing the form of licences on which the said licence duty is payable,

(ii) requiring a person who is the holder of a licence granted under paragraph (b) to keep in a specified manner specified accounts and records relating to all hydrocarbon light oil purchased, received, stored, sold or disposed of by him, to preserve for a specified period all books and documents relating to the purchase, receipt, sale and disposal by him of such oil, and to allow an officer of the Revenue Commissioners to inspect and to take copies of such accounts, records, books and documents, and

(iii) applying to the said licence duty any enactment for the time being in force relating to persons carrying on any trade which is for the time being subject to the law of excise.

(g) A person who contravenes the provisions of this subsection or who contravenes or fails to comply with a regulation under this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any hydrocarbon light oil in respect of which the offence was committed shall be liable to forfeiture.

(4) Where, in respect of any particular premises, a person is required to take out a licence under subsection (3) and a licence under paragraph 12 (12) of the Order of 1975 in respect of a period during which both of the licences are to remain in force, the Revenue Commissioners shall, notwithstanding subsections (1) and (3), on application to them by the said person in such manner and form as they may from time to time prescribe for this purpose, issue a licence to that person in respect of the said premises on payment of a duty of excise of £20 and the licence so issued shall be deemed to be licences granted, in respect of the said period, under the provisions of—

(a) subsection (3) and

(b) the said paragraph 12 (12),

and the said duty of excise shall be deemed to be the licence duty payable under those provisions, and those provisions shall apply accordingly.

(5) Section 73 of the Finance Act, 1986 , is hereby amended—

(a) by the substitution in subsection (2) of that section for “the duty of excise imposed by” of “either of the duties of excise imposed by paragraph 11 or” and the said subsection, as so amended, is set out in the Table to this section, and

(b) by the insertion after subsection (2) of that section of the following subsection:

“(2A) Where an officer of the Revenue Commissioners enters any premises under subsection (2), he may inspect any vessel, delivery pump or other container, or any vehicle found on the premises by the said officer containing any hydrocarbon oil or believed by the officer to contain hydrocarbon oil and may examine and take samples of any hydrocarbon oil contained in any such vessel, delivery pump or other container or vehicle and any person occupying or for the time being in charge of any such premises shall, when required by the said officer, give such facilities and assistance for inspecting and examining any vessel, delivery pump or other container or vehicle and for taking samples of or measuring the quantity of any hydrocarbon oil found on the said premises as the said officer may reasonably require.”.

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(2) An officer of the Revenue Commissioners may, at all reasonable times, enter any premises in which any dealing in hydrocarbon oil liable to either of the duties of excise imposed by paragraph 11 or 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 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.

46. —(1) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (1) (as amended by section 52 (a) of the Finance Act, 1971 ) of section 41 of the Finance Act, 1925 , shall be charged, levied and paid at the rate of £50 in lieu of the rate specified in the said subsection (1).

(2) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (3) (inserted by section 52 (c) of the Finance Act, 1971 ) of section 41 of the Finance Act, 1925 , shall be charged, levied and paid at the rate of £5 in lieu of the rate specified in the said subsection (3).

47. —(1) 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, 1989, be charged, levied and paid at the rates specified in Part II of the Sixth Schedule in lieu of the rates specified in the Third Schedule to the Finance Act, 1983 .

(2) 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 1st day of June, 1989, at the rates specified in Part III of the Sixth Schedule in lieu of the rates specified in the Second Schedule to the Finance Act, 1983 .

(3) (a) Section 74 (1) of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1989, be amended by the substitution for “£62.50”, “£125”, “£187.50” and “£250” (inserted by section 63 (1) of the Finance Act, 1983 ) of “£80”, “£160”, “£240” and “£320”, respectively.

(b) Paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980 ) of subsection (7) of section 43 of the Finance Act, 1975 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1989, be amended by the substitution for “£40”, “£80”, “£120” and “£160” (inserted by section 63 (2) of the Finance Act, 1983 ) of “£50”, “£100”, “£150” and “£200”, respectively.

(4) The duty of excise in respect of a licence, permit or certificate, as the case may be, mentioned in column (2) of Part IV of the Sixth Schedule 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—

(a) subsection (2), (3) or (5) of section 66 of the Finance Act, 1983, as respects an auctioneer's licence, an auction permit or a house agent's licence, respectively,

(b) subsection (1) or (2) of section 67 of the Finance Act, 1983 , as respects a bookmaker's licence or a bookmaker's premises registration certificate, respectively, and

(c) Part IV of the Seventh Schedule to the Finance Act, 1980 , as respects any other licence concerned.

48. —(1) In this section “impressed” and “stamps” have the same meanings, respectively, as they have in the Stamp Duties Management Act, 1891, as amended by this Act.

(2) There shall be charged, levied and paid on every certificate of registration of a club granted under the Registration of Clubs (Ireland) Act, 1904, on or after the 1st day of September, 1989, a duty of excise of £100.

(3) The duty imposed by this section on a certificate of registration shall be paid and collected by means of stamps equal in value to the amount of such duty impressed on or affixed to the application in writing for registration or renewal of registration under section 2 of the Registration of Clubs (Ireland) Act, 1904, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.

(4) Notwithstanding anything to the contrary contained in any Act, a certificate of registration of a club which is liable to the duty imposed by this section shall not be granted unless the application in writing referred to in subsection (3) for such a certificate has been duly stamped in accordance with that subsection.

(5) The duty of excise on statements of purchases of intoxicating liquor to be supplied in a club imposed by section 48 of the, Finance (1909-10) Act, 1910, shall not be charged or levied, and the provisions of the said section 48 shall cease to have effect, in respect of such purchases to be supplied in a club during the calendar year 1989 or during any subsequent year.

(6) Any amount paid for the purposes of this section in relation to a certificate of registration may be repaid by the Revenue Commissioners if—

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

(b) the certificate is not granted, or

(c) the amount is paid in error.

(7) The provisions of subsection (6) of section 48 of the Finance (1909-10) Act, 1910, shall cease to have effect on and from the 1st day of October, 1989.

49. —(1) Each enactment specified in column (2) of Part I of the Seventh Schedule is hereby repealed to the extent specified in column (3) of that Schedule.

(2) This section shall come into operation on the 1st day of April, 1990.

50. —(1) Each enactment specified in column (2) of Part II of the Seventh Schedule is hereby repealed to the extent specified in column (3) of that Schedule.

(2) In the Refreshment Houses (Ireland) Act, 1860—

(a) section 6 is hereby amended by the deletion of all the words from “; and the resident, owner, tenant, or occupier” down to and including “Parliamentary census”, and the said section 6, as so amended, is set out in the Table to this section,

(b) the provisions of section 13 shall apply and have effect as if the references therein to a person licensed to keep a refreshment house were references to a person who keeps a refreshment house,

(c) the powers of entry into refreshment houses and premises belonging thereto conferred by section 20 shall, notwithstanding this section, apply and have effect in relation to refreshment houses and such premises as if the said refreshment houses were licensed refreshment houses as referred to in the said section 20 and that section shall be construed accordingly,

(d) the provisions of section 42 shall apply and have effect as if the reference therein to any shop, house, premises or place licensed for refreshment, resort and entertainment were a reference to any shop, house, premises or place kept for refreshment, resort and entertainment.

(3) This section shall come into operation on the 1st day of April, 1990.

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6. All houses, rooms, shops, or buildings kept open for public refreshment, resort, and entertainment at any time between the hours of ten of the clock at night and seven of the clock of the following morning, not being licensed for the sale of beer, cider, wine, or spirits respectively, shall be deemed refreshment houses within this Act.

51. —(1) In this section—

“offered for sale” includes an invitation to treat;

“private brewer” means a brewer of beer, not being a brewer for sale within the meaning of section 19 of the Inland Revenue Act, 1880.

(2) The duties of excise imposed by section 6 of the Finance Act, 1919, upon a licence to be taken out annually by a private brewer shall not be charged or levied.

(3) The duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall not be charged or levied on beer brewed by a private brewer, provided that the said beer is brewed by the said brewer solely for his own domestic use.

(4) (a) Beer shall not be brewed by a private brewer otherwise than for his own domestic use and beer brewed by the said brewer shall not be sold or offered for sale by any person.

(b) A person who contravenes the provisions of paragraph (a) shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any beer in respect of which the offence was committed and any vessels, utensils and materials for brewing in the possession of a private brewer of beer in respect of which the offence was committed shall be liable to forfeiture.

(5) The following enactments are hereby repealed:

(a) sections 13 (2), 32, 33 and 34 of the Inland Revenue Act, 1880,

(b) section 15 of the Customs and Inland Revenue Act, 1881, and

(c) section 6 (2) of the Finance Act, 1919.

(6) This section shall come into operation on the 1st day of October, 1989.

52. —The Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution in section 4 (1A) (inserted by the Finance Act, 1961 ) of the following paragraphs for paragraphs (a) and (b) (inserted by the Finance Act, 1983 ):

“(a) £4 for each year of the period of the licence, if that period is 3 years or less, and

(b) £20 if the period of the licence is more than 3 years,”.