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S.I. No. 415/1979 -- Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979.

S.I. No. 415/1979 -- Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979. 1979 415

S.I. No. 415/1979:

IMPOSITION OF DUTIES (NO. 244) (EXCISE DUTIES ON SPIRITS, BEER AND HYDROCARBON OILS) ORDER, 1979.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979.

2. This Order shall come into operation on the 1st day of January, 1980.

3. (1) In this Order--

"% vol" means alcoholic strength by volume;

"alcohol" means pure ethyl alcohol;

"alcoholic strength by volume" means the ratio of the volume of alcohol present in a product at a temperature of 20°C to the total volume of the product at the same temperature, the said ratio being expressed as a percentage;

"spirits" means spirits of any description and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits.

(2) References in any statute or instrument made under statute to the strength of spirits shall be construed as references to their alcoholic strength by volume.

(3) Any computation of the volume of spirits shall be made at a temperature of 20°C.

4. (1) In this paragraph--

"the Act of 1979" means the Finance Act, 1979 (No. 11 of 1979);

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

(2) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the second column of the First Schedule to this Order in lieu of the several rates specified in the Third Schedule to the Act of 1979 and the additional duty of excise imposed by the said paragraph 4 (2) on immature spirits that have not been warehoused or have been warehoused for less than three years shall be charged, levied and paid at the several rates specified in the third column of the First Schedule to this Order, in lieu of the several rates specified in the third column of the First Schedule to the Order of 1975.

(3) Paragraph 4 (4) of the Order of 1975 is hereby amended by the substitution of "£0.013 per litre of alcohol in the spirits" for "£0.0334 per proof gallon".

(4) Allowances payable in respect of spirits under any statute or instrument made under statute relating to customs or excise shall, in lieu of being payable at the rates of £0.0125 for every gallon computed at hydrometer proof and £0.0209 for every gallon computed at hydrometer proof, be payable at the rates of £0.004 per litre of alcohol in the spirits and £0.008 per litre of alcohol in the spirits, respectively.

5. In any case where, before the 1st day of January,1980, a quantity of spirits was computed in proof gallons for the purposes of the duties of excise or the Statutes which relate to those duties or of any instrument made under Statute relating to those duties and the management thereof and it is necessary, for any of those purposes, to compute the said quantity in litres of alcohol, the latter computation, in lieu of being made in accordance with the provisions of this Order (other than this paragraph) or other statutory instrument or enactment, may be made by multiplying the quantity computed in proof gallons by 2.595.

6. The provisions of an enactment or order specified in column (4) of the Second Schedule to this Order at any reference number are hereby amended by the substitution of the words or expression mentioned in column (3) of that Schedule at that reference number for the words or expression mentioned in column (2) of that Schedule at that reference number wherever the latter words or expression occur in the said provisions.

7. The Spirits Act, 1880, is hereby amended--

( a ) by the substitution of the following subsection for subsection (5) of section 37:

"(5) The degrees of gravity shown, in a table prescribed for the purposes of this action, opposite the spirit indication determined in accordance with subsection (4), added to the specific gravity of the spent wash, shall be deemed to be the original gravity of the wort",

( b ) by the substitution in subsection (4) of section 40 of--

(i) "alcohol" for "proof spirits", and

(ii) "1.25 litres for every hectolitre of wash in respect of every 8.8 degrees of attenuation, that is to say, in respect of every 8.8 degrees of difference" for "one gallon and a quarter for every hundred gallons of wash in respect of every five degrees of attenuation, that is to say, in respect of every five degrees of difference", and

(iii) "fifty pence for every hectolitre" for "sixpence for every gallon",

( c ) by the deletion of "computed at proof", wherever that phrase occurs in sections 44 (2), 65 (2), 81 (6), 94 (3), 103 (2) and 125 (1),

( d ) by the substitution in section 46 (2) of--

(i) "hectolitre" for "one hundred gallons", and

(ii) "one litre of alcohol for every 8.8 degrees of attenuation, that is to say, for every 8.8 degrees of difference" for "one gallon of spirits at proof for every five degrees of attenuation, that is to say, for every five degrees of difference",

( e ) by the substitution of "a prescribed Table" for "Table B in the Second Schedule" in section 114, as modified by section 19 (3) of the Finance (No. 2) Act, 1915, and

( f ) by the deletion of section 133.

8. Section 8 of the Customs and Inland Revenue Act, 1881, is hereby amended by the deletion of "by the said hydrometer".

9. Section 7 (1) of the Finance Act, 1914 (Session 2) is hereby amended by the substitution of "such revised table as may be prescribed for the purpose" for "the revised table an original copy of which, marked Table A, has been signed by the Chairman of the Commissioners of Customs and Excise, and deposited in the office of the King's Remembrancer at the Royal Courts of Justice".

10. This Order, so far as it relates to duties of excise on imported goods, shall be construed together with the Customs Acts and, so far as it relates to goods produced or manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.

FIRST SCHEDULE

RATES OF EXCISE DUTY ON SPIRITS

Description of Spirits	Rate of Excise Duty	Rate of additional excise duty in respect of immature spirits where the spirits have not been warehoused or have been warehoused for less than three years
Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits	£11.955 per litre of alcohol in the spirits	£0.048 per litre of alcohol in the spirits
Imported perfume spirits entered in such manner as to indicate that the strength is not to be tested	£10.879 per litre	£0.044 per litre
Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	£9.205 per litre	£0.036 per litre

SECOND SCHEDULE

Reference No.	Existing words or expression	Substituted words or expression	Provisions of enactments and order referred to in paragraph 6
(1)	(2)	(3)	(4)
1.	"spirits computed at proof"	"alcohol"	Section 39 of the Spirits Act, 1880
2.	"spirits at proof"	"alcohol"	Sections 40 (1), 46 (3) and 46 (4) of the Spirits Act, 1880
3.	"gallons of spirits for which the distiller is chargeable with duty the number of gallons of spirits warehoused computed at proof"	"litres of alcohol for which the distiller is chargeable with duty the number of litres of alcohol warehoused"	Section 58 (8) of the Spirits Act, 1880
4.	"gallons at proof of"	"litres of alcohol in"	Section 95 (6) of the Spirits Act, 1880
5.	"gallons computed at proof,"	"litres of alcohol and the	Section 95 (9) (b) of the Spirits Act, 1880
6.	"gallons computed at proof"	"litres of alcohol"	Section 95 (9) (c) of the Spirits Act, 1880
7.	"and gallons computed at proof of"	"of and litres of alcohol in"	Fourth Schedule to the Spirits Act, 1880
8.	"forty-three degrees above proof"	"80% vol"	Definition of "Spirits of wine" in section 3 of the Spirits Act, 1880, and Section 9 (1) of the Finance Act, 1911
9.	"twenty per centum below proof, nor at any strength above twenty-five and under forty-three per centum over proof"	"46% vol, nor at any strength above 72% vol and under 80% vol"	Section 43 (5) of the Spirits Act, 1880
10.	"Forty-three per centum over proof"	"80% vol"	Section 67 (1) of the Spirits Act, 1880
11.	"eleven degrees over proof"	"63% vol"	Section 21 of the Revenue Act, 1889
12.	"fifty per centum above proof"	"85% vol"	Section 123 (1) of the Spirits Act, 1880
13.	"twenty per centum above proof"	"68% vol"	Section 123 (1) of the Spirits Act, 1880
14.	"seventy-four degrees over proof"	"99% vol"	Section 8 of the Finance Act, 1915
15.	"fifty degrees over proof"	"85% vol"	Section 8 (1) of the Finance Act, 1915
16.	"forty per centum of proof spirit"	"23% vol"	Section 23 of the Refreshment Houses and Wine Licenses (Ireland) Act, 1860
17.	"forty per cent. of such proof spirits"	"23% vol"	Section 95 of the Customs Consolidation Act, 1876
18.	"ten gallons of spirits to one hundred gallons of wine"	"6 litres of alcohol to 1 hectolitre of wine"	Section 95 of the Customs Consolidation Act, 1876
19.	"two per centum of proof spirit"	"1.2% of alcohol by volume"	Section 4 of the Customs and Inland Revenue Act, 1885
20.	"two per cent. of proof spirit"	"1.2% of alcohol by volume"	Section 52 of the Finance (1909-10) Act, 1910 and section 8 of the Finance Act, 1914 (Session 2)
21.	"two per cent of proof spirits"	"1.2% of alcohol by volume"	Paragraph 7 (4) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 )
22.	"sixty degrees Fahrenheit"	"20° Celsius"	Section 37 of the Spirits Act, 1880, and Sections 14 and 15 of the Inland Revenue Act, 1880
23.	"sixty degrees Fahrenheit"	"15° Celsius"	Section 21 (15) of the Finance Act, 1935 (No. 28 of 1935)
24.	"285° Fahrenheit"	"140° Celsius"	Section 7 (6) of the Finance Act, 1933 (No. 15 of 1933)
25.	"410° Fahrenheit"	"210° Celsius"	Section 7 (6) of the Finance Act, 1933 (No. 15 of 1933)
26.	"70° Fahrenheit"	"21° Celsius"	Section 7 (6) of the Finance Act, 1933 (No. 15 of 1933)
27.	"centigrade"	"Celsius"	Section 1 (7) of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), section 1 (7) of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935) and paragraph 11 (15) of the Imposition of Duties Order (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ).

GIVEN under the Official Seal of the Government, this 20th day of

December, 1979.

CHARLES J. HAUGHEY,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the expression of strength of spirits, for excise purposes, by reference to alcoholic strength by volume (in lieu of the present "proof" method) and of rates of excise duty and allowances applicable to spirits in terms of alcohol content. It also provides for the metrication of the rates of excise duty and allowances on spirits and, in compliance with EEC Council Directive 71/354 as amended, for the substitution of appropriate Celsius temperature values for Fahrenheit values and for other ancillary changes in excise legislation relating to spirits, beer and hydrocarbon oils.