I move:
(1) That in this Resolution "the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
(2) That the duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the First Schedule to this Resolution in lieu of the several rates specified in the Second Schedule to the said Order.
(3) That the duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Second Schedule to this Resolution in lieu of the several rates specified in the Third Schedule to the said Order.
(4) 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).
FIRST SCHEDULE.
RATES OF EXCISE DUTY ON WINE.
|
Description of Wine |
Rate of Duty |
|
|
£ |
||
|
Still |
||
|
Not exceeding 25º of proof spirit |
the gallon |
2.299 |
|
Exceeding 25º but not exceeding 30º of proof spirit |
the gallon |
2.611 |
|
Exceeding 30º of proof spirit |
the gallon |
3.480 |
|
Sparkling |
the gallon |
4.498 |
|
Wine whether still or sparkling exceeding 42º of proof spirit |
||
|
An additional duty for every degree or fraction of a degree above 42º of proof spirit |
the gallon |
0.175 |
SECOND SCHEDULE.
RATES OF EXCISE DUTY ON MADE WINE.
|
Description of Made Wine |
Rate of Duty |
|
|
£ |
||
|
Still |
||
|
Not exceeding 25º of proof spirit |
the gallon |
1.921 |
|
Exceeding 25º but not exceeding 30º of proof spirit |
the gallon |
1.991 |
|
Exceeding 30º of proof spirit |
the gallon |
2.302 |
|
Sparkling |
the gallon |
3.201 |
|
Whether still or sparkling exceeding 42º of proof spirit |
||
|
An additional duty for every degree or fraction of a degree above 42º of proof spirit |
the gallon |
0.141 |