I move:
(1) THAT in this Resolution—
"alcohol" means pure ethyl alcohol;
"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 beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of January, 1982, at the rate of £126.707 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees in lieu of the rate specified in section 2(1) of the Finance (No. 2) Act, 1981 (No. 28 of 1981).
(3) THAT, notwithstanding the provisions of paragraph (2) of this Resolution and subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the said duty of excise shall be charged, levied and paid, as on and from the 28th day of January, 1982, on all imported beer which contains not more than 0.5% of alcohol by volume, at the rate of £0.372 per gallon in lieu of the rate specified in paragraph (2) of this Resolution.
(4) THAT whenever the Revenue Commissioners are satisfied that any beer on which the duty of excise imposed by paragraph 7(1) of the Order of 1975 has been charged or paid at the rate specified in paragraph (2) of this Resolution was used to produce or manufacture beer containing not more than 0.5% of alcohol by volume, they shall, subject to compliance with such conditions as they may think fit to impose, remit or repay any such duty and, in lieu thereof, a duty of excise at the rate of £0.372 per gallon shall be charged, levied and paid, at such time as the Revenue Commissioners shall prescribe, on the beer so produced or manufactured.
(5) THAT the drawback on beer provided for in paragraph 7(3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate specified in paragraph (2) of this Resolution has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £126.707 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.
(6) THAT the drawback on beer provided for in paragraph 7(3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate specified in paragraph (3) of this Resolution has been paid, be calculated at the rate of £0.372 per gallon.
(7) THAT there shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer which is shown, to the satisfaction of the Revenue Commissioners, to be beer containing not more than 0.5% of alcohol by volume, to which paragraph (4) of this Resolution refers and on which the duty imposed by that paragraph has been paid, a drawback calculated at the rate of £0.372 per gallon.
(8) THAT the duty of excise imposed by paragraph (4) of this Resolution is hereby placed under the care and management of the Revenue Commissioners.
(9) 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).