I move:—
(1) That, in lieu of the additional Customs duties in respect of immature spirits specified in Part II. of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional Customs duties in respect of immature spirits specified in Part I. of the Schedule to this Resolution.
(2) That, in lieu of the additional excise duties in respect of immature spirits specified in Part III. of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional excise duty in respect of immature spirits specified in Part II. of the Schedule to this Resolution.
(3) 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, 1913.
PART I.
ADDITIONAL CUSTOMS DUTIES IN RESPECT OF IMMATURE SPIRITS.
|
Description of Spirits |
Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years. |
|
|
s. |
d. |
|
|
For every gallon computed at proof spirits of any description, except perfumed spirits |
2 |
6 |
|
For every gallon of liqueurs, cordials, mixtures and other preparations entered in such manner as to indicate that the strength is not to be tested |
3 |
4 |
|
For every gallon of perfumed spirits |
4 |
0 |
PART II.
ADDITIONAL EXCISE DUTIES IN RESPECT OF IMMATURE SPIRITS.
|
Description of Spirits |
Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years. |
|
|
s. |
d. |
|
|
For every gallon of spirits computed at proof |
2 |
6 |
Resolution No. 8 arises out of the proposal to increase the period during which spirits must be bonded from three years to five years. When the Immature Spirits Act was passed requiring the warehousing of spirits for not less than three years certain classes of spirits were exempted from that. They included imported gin and perfumed spirit—that is really perfume— and foreign liqueurs, to which one of the Deputies referred. Then it included certain mixtures, and other preparations containing spirits. As there was no obligation to keep them in bond for the three years, there was, apart from the spirit duty, an additional duty. Where they were warehoused for two years and less than three years they were charged an extra 1/- a gallon. Where they were warehoused for less than two years they were charged 1/6 per gallon extra, and there was a slightly higher rate on sweetened and perfumed spirits. We propose that the duty, if warehoused for less than five years, on perfumed spirits be 2/6, and for every gallon of liqueurs, cordials, mixtures and other preparations entered in such a manner as to indicate that the strength is not to be tested, 3/4, and for every gallon of perfumed spirits 4/-. Then as to the Excise duty on home-made spirits, a flat rate additional duty was placed on spirits warehoused for five years of 2/6 per gallon. It is necessary that there should be this discrimination between spirits which are sent out to the public after being warehoused for less than five years, and spirits which have to be warehoused for five years. The cost of warehousing falls on the persons who warehouse these spirits that have to be kept for five years.
