I move:
(1) THAT in this Resolution—
"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20ºC in 100 volumes of the product at that temperature;
"% vol" means alcoholic strength by volume;
"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);
"the Act of 1980" means the Finance Act, 1980 (No. 14 of 1980).
(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, 1981, at the several rates specified in the First Schedule to this Resolution in lieu of the several rates specified in Part I of the Fourth Schedule to the Act of 1980.
(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, 1981, at the several rates specified in the Second Schedule to this Resolution in lieu of the several rates specified in Part II of the Fourth Schedule to the Act of 1980.
(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 |
£ |
|
|
Of |
an actual alcoholic strength by volume not exceeding 15% vol |
1.40 per litre |
|
Of |
an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol |
1.98 per litre |
|
Of |
an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol |
2.56 per litre |
|
Sparkling |
2.78 per litre |
|
|
Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol |
||
|
An additional duty for every 1% vol or fraction of 1% vol above 22% vol |
0.20 per litre |
SECOND SCHEDULE.
RATES OF EXCISE DUTY ON MADE WINE.
|
Description of Made Wine |
Rate of Duty |
|
|
Still |
£ |
|
|
Of |
an actual alcoholic strength by volume not exceeding 15% vol |
1.31 per litre |
|
Of |
an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol |
1.83 per litre |
|
Of |
an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol |
2.29 per litre |
|
Sparkling |
2.49 per litre |
|
|
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol |
||
|
An additional duty for every 1% vol or fraction of 1% vol above 22% vol |
0.20 per litre |