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Dáil

Committee on Finance. - Resolution No. 6: Customs and Excise—Spirits.

Charles J. Haughey Minister for Finance (Mr. Haughey) Fianna Fáil

I move:

(1) That in this Resolution "the Act of 1968" means the Finance (No. 2) Act, 1968 (No. 37 of 1968).

(2) That the Finance Act, 1920, shall, as on and from the 8th day of May, 1969, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the Schedule to this Resolution for the matter inserted in the said Part of the said First Schedule by section 3 of the Act of 1968 and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.

(3) That—

(a) this paragraph applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller,

(b) the duties of customs to which paragraph (2) of this Resolution relates shall, as on and from the 8th day of May, 1969, be charged, levied and paid on spirits to which this paragraph applies at the rate of fourteen pounds and two pence the gallon (computed at proof) in lieu of the rate chargeable under paragraph (2) of this Resolution,

(c) section 3 (2) of the Act of 1968 is hereby repealed as on and from the 8th day of May, 1969.

(4) That—

(a) this paragraph applies to spirits, other than spirits mentioned in paragraph (3) of this Resolution, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (S.I. No. 132 of 1966),

(b) the duties of customs to which paragraph (2) of this Resolution relates shall, as on and from the 8th day of May, 1969, be charged, levied and paid on spirits to which this paragraph applies at the rates set out in Part II of the Schedule to this Resolution in lieu of the rates chargeable under paragraph (2) of this Resolution,

(c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this paragraph,

(d) section 3 (3) of the Act of 1968 is hereby repealed as on and from the 8th day of May, 1969,

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

(5) That the duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 8th day of May, 1969, be charged, levied and paid at the rate of thirteen pounds, nineteen shillings and nine pence the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 3 (4) of the Act of 1968.

(6) That nothing in this Resolution shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).

SCHEDULE.

SPIRITS (RATES OF ORDINARY CUSTOMS DUTY).

PART I.

PART II.

Comment on this

Will there be any change in the price of a glass of whiskey since I asked the Minister on 7th May about it?

Comment on this

If the Deputy is not aware from his personal experience about this he should not expect me to enlighten him.

Comment on this

I am like the Minister. I prefer a pint of ale.

Comment on this

Ask your colleague on your left. There is no better man to tell you.

Comment on this