I move:
(1) THAT in this Resolution "% vol" means the number of volumes of pure alcohol contained at a temperature of 20ºC in 100 volumes of the product at that temperature.
(2) THAT the duty of excise on cider and perry imposed by paragraph 8(2) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), shall, in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1994 (No. 13 of 1994), be charged, levied and paid–
(a) as on and from 6 December 2001, at the several rates specified in Schedule 1 to this Resolution, and
(b) as on and from 1 January 2002, at the several rates specified in Schedule 2 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, 1927 (No. 7 of 1927).
SCHEDULE 1
RATES OF EXCISE DUTY ON CIDER AND PERRY
Description of Cider andPerry |
Rate of Duty |
Still and Sparkling: |
|
Of an alcoholic strength not exceeding 6% vol |
£65.57 per hectolitre |
Of an alcoholic strength exceeding 6% vol but not exceeding 8.5% vol |
£151.59 per hectolitre |
Still: |
|
Of an alcoholic strength exceeding 8.5% vol but not exceeding 15% vol |
£215.01 per hectolitre |
Of an alcoholic strength exceeding 15% vol |
£311.97 per hectolitre |
Description of Cider andPerry |
Rate of Duty |
Sparkling: |
|
Of an alcoholic strength exceeding 8.5% vol |
£430.02 per hectolitre |
SCHEDULE 2
RATES OF EXCISE DUTY ON CIDER AND PERRY
Description of Cider and Perry |
Rate of Duty |
Still and Sparkling: |
|
Of an alcoholic strength not exceeding 6% vol |
83.25 per hectolitre |
Of an alcoholic strength exceeding 6% vol but not exceeding 8.5% vol |
192.47 per hectolitre |
Still: |
|
Of an alcoholic strength exceeding 8.5% vol but not exceeding 15% vol |
273.00 per hectolitre |
Of an alcoholic strength exceeding 15% vol |
396.12 per hectolitre |
Sparkling: |
|
Of an alcoholic strength exceeding 8.5% vol |
546.01 per hectolitre |
Resolution No. 4 provides, with effect from midnight tonight, for an increase of excise duty on cider and perry and when VAT is included, it amounts to about 21p, or 27 cent, per pint of ordinary strength cider per yield, bringing the excise duty on these products broadly into line with VAT levy on beers. In relation to its alcohol content, cider and perry have been significantly under taxed for many years compared to beer. The expected yield from the increase, which will take effect from midnight tonight, is approximately 33.6 million, or £26.4 million, in a full year. The measure will not have a significant effect on the CPI.