I move:
(1) That, subject to paragraphs (2) and (3) of this Resolution, there shall be charged, levied and paid, as on and from the 8th day of May, 1969, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Schedule to this Resolution in lieu of the several rates specified in Parts I and II of the Third Schedule to the Finance Act, 1968 (No. 33 of 1968).
(2) That the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by paragraph (1) of this Resolution—
(a) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland", and
(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Schedule to this Resolution and the appropriate preferential rates specified in that Part.
(3) That—
(a) this paragraph applies to still wine in bottle which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
(b) the customs duty on wine imposed by paragraph (1) of this Resolution shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid on wine to which this paragraph applies at the several rates specified in column (2) of Part II of the Schedule to this Resolution in lieu of the several rates chargeable under paragraph (1) of this Resolution and shall, as on and from the 1st day of July, 1969, be charged, levied and paid on wine to which this paragraph applies at the several rates specified in column (3) of Part II of the Schedule to this Resolution in lieu of the several rates specified in column (2) of the said Part II.
(c) in this paragraph the expression "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) That section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs imposed by this Resolution.
(5) That the duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966 (No. 17 of 1966), shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part III of the Schedule to this Resolution in lieu of the several rates specified in Part II of the Fourth Schedule to the Finance Act, 1968, and shall, as on and from the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part IV of the Schedule to this Resolution in lieu of the several rates specified in Part III thereof.
SCHEDULE.
DUTIES ON WINE.
PART I.
Customs.
|
Description of Wine |
Rate of Duty |
||||||
|
Full |
preferential |
||||||
|
£ |
s. |
d. |
£ |
s. |
d. |
||
|
Still Wine: |
|||||||
|
Not exceeding 25º of proof spirit: |
|||||||
|
Not in bottle |
the gallon |
1 |
3 |
6 |
18 |
9.2 |
|
|
In bottle |
,, |
1 |
7 |
6 |
1 |
0 |
9.2 |
|
Exceeding 25º but not exceeding 30º of proof spirit: |
|||||||
|
Not in bottle |
,, |
1 |
7 |
6 |
1 |
1 |
2 |
|
In bottle |
,, |
1 |
15 |
6 |
1 |
5 |
2 |
|
Exceeding 30º of proof spirit: |
|||||||
|
Not in bottle |
,, |
2 |
1 |
6 |
1 |
11 |
6? |
|
In bottle |
,, |
2 |
9 |
6 |
1 |
15 |
6? |
|
Sparkling Wine |
,, |
2 |
16 |
3 |
2 |
1 |
6.5 |
|
Wine exceeding 42º of proof spirit: |
|||||||
|
An additional duty for every degree or fraction of a degree above 42º of proof spirit |
,, |
3 |
6 |
2 |
10 |
PART II.
Customs.
|
Description of Wine |
Rate of Duty |
Rate of Duty |
|||||
|
(1) |
(2) |
(3) |
|||||
|
£ |
s. |
d. |
£ |
s. |
d. |
||
|
Still Wine in Bottle: |
|||||||
|
Not exceeding 25º of proof spirit |
the gallon |
1 |
0 |
2 |
19 |
11.6 |
|
|
Exceeding 25º but not exceeding 30º of proof spirit |
,, |
1 |
3 |
11.6 |
1 |
3 |
6.8 |
|
Exceeding 30º of proof spirit |
,, |
1 |
14 |
4 4/15 |
1 |
13 |
11 7/15 |
|
Exceeding 42º of proof spirit |
|||||||
|
An additional duty for every degree or fraction of a degree above 42º of proof spirit |
,, |
2 |
10 |
2 |
10 |
PART III.
Excise.
|
Description of Wine |
Rate of Duty |
||
|
s. |
d. |
||
|
Irish Wine: |
|||
|
Not exceeding 25º of proof spirit |
13 |
9.5 |
the gallon |
|
Exceeding 25º but not exceeding 30º of proof spirit |
14 |
6.5 |
,, |
|
Exceeding 30º of proof spirit |
17 |
8 |
,, |
PART IV.
Excise.
|
Description of Wine |
Rate of Duty |
||
|
s. |
d. |
||
|
Irish Wine: |
|||
|
Not exceeding 25º of proof spirit |
14 |
6 |
the gallon |
|
Exceeding 25º but not exceeding 30º of proof spirit |
15 |
6 |
,, |
|
Exceeding 30º of proof spirit |
19 |
7 |
,, |