Financial Resolution No. 6. - Excise—Wine and Made Wine. – Dáil Éireann (21st Dáil) – Wednesday, 7 Feb 1979

Minister for Economic Planning and Development (Professor O'Donoghue)

I move:

(1) That in this Resolution—

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);

"the Act of 1976" means the Finance Act, 1976 (No. 16 of 1976).

(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 8th day of February, 1979, 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 of the Act of 1976.

(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 8th day of February, 1979, 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 1976.

(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	£
Not exceeding 25º of proof spirit	2.844 the gallon
Exceeding 25º but not exceeding 30º of proof spirit	3.701 the gallon
Exceeding 30º of proof spirit	4.570 the gallon
Sparkling	5.588 the gallon
Wine whether still or sparkling exceeding 42º of proof spirit.
An additional duty for every degree or fraction of a degree above 42º of proof spirit	0.310 the gallon

SECOND SCHEDULE.

RATES OF EXCISE DUTY ON MADE WINE.

Description of Made Wine	Rate of Duty
Still	£
Not exceeding 25º of proof spirit	2.466 the gallon
Exceeding 25º but not exceeding 30º of proof spirit	3.081 the gallon
Exceeding 30º of proof spirit	3.392 the gallon
Sparkling	4.291 the gallon
Whether still or sparkling exceeding 42º of proof spirit
An additional duty for every degree or fraction of a degree above 42º of proof spirit	0.276 the gallon

Mr. M.P. Murphy

Can the Minister tell the House the relevant figures in relation to the excise duty on a glass of wine at present and the excise duty following the budget increase?

Professor O'Donoghue

On still wine, not exceeding 25 per cent proof, the pre-budget rate is £2.29.9 per gallon. The budget increase will be 54½p per gallon making a post-budget duty of £2.84.4. As a result of the increase in duty content, not including VAT, that works out at a total tax increase of 10p per bottle.

Mr. M.P. Murphy

It would be more helpful if the Minister gave the figure per glass because the person who consumes wine usually buys it by the glass.

Professor O'Donoghue

If you take it at five glasses of wine per bottle the increase is 2p per glass.

Mr. M.P. Murphy

We are not getting the actual figure of total tax per glass, including VAT.

Mr. T.J. Fitzpatrick

(Cavan-Monaghan): One gets approximately four glasses to the bottle.

Professor O'Donoghue

If the Deputy wants to count it at four glasses of wine per bottle then the increase is 2½p per glass and if the Deputy counts it at five glasses of wine per bottle the increase is 2p per glass.

Mr. M.P. Murphy

What is the total excise duty on a glass of wine at present and what will it be when this resolution is approved? We have had these figures in relation to spirits and beer. If the Minister does not have those figures now I will agree to wait for them until the main debate.

Professor O'Donoghue

It is not customary to give the figure per glass because there is not a standard glass measure for wine in the same way as there is a standard glass measure for spirits or a pint of stout. I have told the Deputy that the increase per bottle overall is 10p per bottle. The pre-budget duty is 38.3p per bottle and that will now go to 47.4p.

Dáil Éireann díospóireacht -
Wednesday, 7 Feb 1979