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 8th day of May, 1969 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 several rates specified in Parts I and II of the Third Schedule to the Finance Act, 1968 (No. 33 of 1968).

(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 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 perferential rates specified in that Part.

(3) That—

(a) this paragraph applies to still wine in bottle which 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 8th day of May, 1969, and before the 1st day of July, 1969, 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, 1969, 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) That the duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966 (No. 17 of 1966), shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part III of the Schedule to this Resolution in lieu of the several rates specified in Part II of the Fourth Schedule to the Finance Act, 1968, and shall, as on and from the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part IV of the Schedule to this Resolution in lieu of the several rates specified in Part II thereof.

(6) 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.

DUTIES ON WINE.

PART I.

Customs.

PART II.

Customs.

PART III.

Excise.

PART IV.

Excise.

Financial Resolution No. 7 means that the Taca man who buys a bottle of champagne pays only 1/- compared with the person buying a cheap bottle of wine and paying the same 1/-.

The man who buys a bottle of champagne will probably pay 3/-.

As Deputy MacEntee knows, the duty goes up by 1/- a bottle.

I would have preferred to have added the tax ad valorem. In other words, I would have preferred to have added the tax on the value of the bottle of wine, but it was not possible.

Until last year it was always possible. Last year Fianna Fáil changed it for the first time.

Last year was the first time for many years that we increased the duty on wines at all. My approach to it was that the highly priced wines should certainly carry more tax. Unfortunately, because of the way in which the duties are administered this is, within reason, the only possible way of doing it.

What is the turnover tax now on a bottle of wine?

The turnover tax would be more on champagne than on the cheaper wines.

The duty on the light, or table, wines would be £1 3s 6d per gallon. It would be £1 7s 6d for heavier wines, and £2 16s 3d on champagnes.

I cannot see why we have not a different rate for importation by bottle. The Minister could quite clearly have done it, having regard to Part I of the Schedule.

I wanted to do it that way but the Revenue Commissioners persuaded me it was practically impossible.

That is what is wrong with this Government. It is led by the civil servants.

No. They are wise enough to take their advice, not like the Deputy.

Old mischief is really keeping up his reputation.