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);
"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20ºC in 100 volumes of the product at that temperature;
"% vol" means alcoholic strength by volume.
(2) That the duty of excise on cider and perry imposed by paragraph 8 (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 Schedule to this Resolution in lieu of the rate specified in the said paragraph 8 (2).
(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).
Description of Cider and Perry |
Rate of Duty |
£ |
|
of an actual alcoholic strength by volume not exceeding 6% vol |
0.30 |
the gallon |
|
of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol |
1.25 |
the gallon |
|
of an actual alcoholic strength by volume exceeding 8.7% vol |
2.466 |
the gallon |