I move:

(1) That, subject to paragraphs (2) and (3) of this Resolution, there shall be charged, levied and paid, as on and from the 24th day of April, 1968, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Schedule to this Resolution in lieu of the rates specified in section 5 of the Finance Act, 1948 (No. 12 of 1948), section 14 of the Finance Act, 1949 (No. 13 of 1949), section 16 of the Finance Act, 1965 (No. 22 of 1965), and paragraph 23 (2) of the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (S.I. No. 132 of 1966), as amended by paragraph 4 (vii) of the Imposition of Duties (No. 164) (Customs Duties and Form of Customs Tariff) Order, 1967.

(2) That the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by paragraph (1) of this Resolution—

(a) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland" and

(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Schedule to this Resolution and the appropriate preferential rates specified in that Part.

(3) That—

(a) this paragraph applies to still wine in bottle at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.

(b) the customs duty on wine imposed by paragraph (1) of this Resolution shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid on wine to which this paragraph applies at the several rates specified in column (2) of Part II of the Schedule to this Resolution in lieu of the several rates chargeable under paragraph (1) of this Resolution and shall, as on and from the 1st day of July, 1968, be charged, levied and paid on wine to which this paragraph applies at the several rates specified in column (3) of Part II of the Schedule to this Resolution in lieu of the several rates specified in column (2) of the said Part II.

(c) in this paragraph the expression "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) That section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs imposed by this Resolution.

(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

SCHEDULE.

RATES OF CUSTOMS DUTY ON WINE.

PART I.

How much extra on a bottle of wine?

1/- a bottle.

1/- a bottle, regardless of what it is?

It seems a bit crude, I know, but having gone into it very carefully, we found that this was the only way we could do it.

It seems a bit rough to put 1/- on a bottle of champagne and 1/- on a bottle or carafe of red or white wine. That would be something in the region of an extra 20 or 25 per cent.

I am afraid that is so.

Is there any measurement of a bottle of wine?

One-sixth of a gallon.

But the duty is charged on the gallon and the 1/- per bottle is only the Minister's figure of speech.

No. This is what we calculated it to work out at.

No; it will be on the gallonage.

Wine is often brought in in litre bottles.

It is taxable by the gallon and he does not know. We will teach him.

If Deputies would look at page 12 and do their school work, they would have the answers to all these questions.

We know the answers but the Minister does not.

For that, I will not answer any more questions.

That is what you are paid for and you are going to be paid more for it.