I move:
(1) That there shall be charged, levied and paid on and by every maker for sale of Irish wine an excise duty at the several rates set out in the Schedule to this Resolution on the quantity of such wine made in the State which is sent out from his premises on and after the 1st day of July, 1966. (2) That the Revenue Commissioners may make regulations—
(a) for securing and collecting the said duty;
(b) for relieving from the said duty wine intended for exportation or shipment as stores, or for use in the preparation or as an ingredient of goods intended for exportation or shipment as stores, or wine sent out to the premises of another maker of Irish wine for sale.
(3) That if any person contravenes of fails to comply with any provision of regulations made as a foresaid, he shall be liable to an excise penalty of one hundred pounds in respect of each offence and any article in respect of which the offence was committed shall be forfeited.
(4) That in this Resolution "Irish wine" means any liquor which is made from fruit and sugar, or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes made wines and mead.
(5) 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.
RATES OF EXCISE DUTY ON IRISH WINE.
|
Description of Wine |
Rate of Duty |
|
|
s. |
d. |
|
|
IRISH WINE— |
||
|
Not exceeding 25º of proof spirit |
0 |
8½ the gallon |
|
Exceeding 25º but not exceeding 30º of proof spirit |
1 |
0 ,, ,, |
|
Exceeding 30º of proof spirit |
2 |
0 ,, ,, |
