asked the Minister for Finance if he will state the rates of duty payable per standard barrel of Guinness in 1923, and the relevant amount and date of changes made since that time including variations in gravity.
Ceisteanna—Questions. Oral Answers. - Duty on Beer.
3.
As the answer includes a tabular statement, I propose, with your permission, a Leas-Cheann Comhairle, to circulate it with the Official Report.
Following is the information:
The rate of duty in operation in 1923 and the changes effected since then on a standard barrel of 36 gallons of home-made beer of an original specific gravity of 1055 degrees are shown below.
I cannot give particulars of variations in gravity in the product of any individual brewer as such information is regarded as confidential.
BEER (Home-made).
|
Date |
Rate of duty per standard barrel. |
Effect of change per standard barrel. |
|||||
|
£ |
s. |
d. |
£ |
s. |
d. |
||
|
In operation on:— |
|||||||
|
1st April, 1923 |
5 |
0 |
0 |
— |
|||
|
In operation from:— |
|||||||
|
9th November, 1939 |
5 |
12 |
0 |
Increase of |
12 |
0 |
|
|
16th October, 1947 |
10 |
11 |
0 |
,, ,, |
4 |
19 |
0 |
|
5th March, 1948 |
5 |
12 |
0 |
Decrease of |
4 |
19 |
0 |
|
3rd April, 1952 |
9 |
13 |
0 |
Increase of |
4 |
1 |
0 |
|
22nd April, 1954 |
9 |
4 |
6 |
Decrease of |
8 |
6 |
|
|
9th May, 1957 |
10 |
5 |
6 |
Increase of |
1 |
1 |
0 |
|
11th April, 1962 |
11 |
16 |
6 |
,, ,, |
1 |
11 |
0 |
|
15th April, 1964 |
13 |
6 |
9 |
,, ,, |
1 |
10 |
3 |
|
12th May, 1965 |
14 |
17 |
0 |
,, ,, |
1 |
10 |
3 |
|
10th March, 1966 |
17 |
19 |
5 |
,, ,, |
3 |
2 |
5 |