I move:
(1) That in this Resolution—
"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;
"the Act of 1984" means the Finance Act, 1984 (No. 9 of 1984).
(2) That the duties of excise on wine and made wine imposed by paragraphs 5 (2) and 6 (2), respectively, of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), shall be charged, levied and paid, as on and from the 30th day of January, 1986, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in Parts I and II, respectively, of the Fourth Schedule to the Act of 1984.
(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
RATES OF EXCISE DUTY ON WINE AND MADE WINE
|
Description of Wine and Made Wine |
Rate of Duty |
|
Still: |
|
|
Of an actual alcoholic strength by volume not exceeding 15% vol |
£2.00 per litre |
|
Of an actual alcoholic strength by volume exceeding 15% vol |
£2.90 per litre |
|
Sparkling |
£4.00 per litre |
|
Wine and Made Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: |
|
|
An additional duty for every 1% vol or fraction of 1% vol above 22% vol |
£0.23 per litre |