IE
FINANCE ACT, 1968
Statutory Text (4 Articles)
FIRST SCHEDULE Spirits (Rates of Ordinary Customs Duty)
Spirits (Rates of Ordinary Customs Duty)
Section 19.
Part I
Part I
Description of Spirits
Description of Spirits
Preferential Rates
Preferential Rates
Ful Rates
Ful Rates
(1)
(1)
(2)
(2)
(3)
(3)
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
For every gallon of Perfumed Spirits
For every gallon of Perfumed Spirits
24
24
15
15
9
9
24
24
19
19
9
9
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
20
20
18
18
3
3
21
21
1
1
7
7
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
15
15
9
9
10
10
15
15
12
12
4
4
Part II
Part II
Description of Spirits
Description of Spirits
United Kingdom Rate
United Kingdom Rate
£
£
s.
s.
d.
d.
For every gallon of Perfumed Spirits
For every gallon of Perfumed Spirits
21
21
4
4
10
10
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
17
17
18
18
5
5
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
13
13
5
5
6
6
SECOND SCHEDULE Duties on Tobacco
Duties on Tobacco
Section 21.
Part I Customs
Part I
Customs
£
£
s.
s.
d.
d.
Unmanufactured
Unmanufactured
If stripped or stemmed
If stripped or stemmed
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
the lb.
the lb.
3
3
19
19
8
8
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
4
4
8
8
6
6
If unstripped or unstemmed
If unstripped or unstemmed
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
”
”
3
3
19
19
75
75
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
4
4
8
8
55
55
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured
Manufactured
cigars
cigars
the lb.
the lb.
4
4
18
18
56
56
4
4
2
2
75
75
cigarettes
cigarettes
”
”
4
4
16
16
2
2
4
4
0
0
85
85
Cavendish or Negrohead
Cavendish or Negrohead
”
”
4
4
17
17
104
104
4
4
2
2
15
15
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
17
17
32
32
4
4
1
1
75
75
other manufactured tobacco
other manufactured tobacco
”
”
4
4
15
15
104
104
4
4
0
0
55
55
snuff containing more than 13 per cent. by weight of moisture
snuff containing more than 13 per cent. by weight of moisture
”
”
4
4
15
15
56
56
4
4
0
0
15
15
snuff containing 13 per cent. or less by weight of moisture
snuff containing 13 per cent. or less by weight of moisture
”
”
4
4
17
17
104
104
4
4
2
2
15
15
Part II Customs
Part II
Customs
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured
Manufactured
cigars
cigars
the lb.
the lb.
4
4
13
13
83
83
4
4
2
2
75
75
cigarettes
cigarettes
”
”
4
4
11
11
53
53
4
4
0
0
85
85
Cavendish or Negrohead
Cavendish or Negrohead
”
”
4
4
13
13
15
15
4
4
2
2
15
15
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
12
12
67
67
4
4
1
1
75
75
other manufactured tobacco
other manufactured tobacco
hard pressed tobacco
hard pressed tobacco
”
”
4
4
6
6
53
53
3
3
15
15
85
85
other pipe tobacco
other pipe tobacco
”
”
4
4
10
10
35
35
3
3
19
19
67
67
other manufactured tobacco
other manufactured tobacco
”
”
4
4
11
11
23
23
4
4
0
0
55
55
snuff containing more than 13 per cent. by weight of moisture
snuff containing more than 13 per cent. by weight of moisture
”
”
4
4
10
10
95
95
4
4
0
0
15
15
snuff containing 13 per cent. or less by weight of moisture
snuff containing 13 per cent. or less by weight of moisture
”
”
4
4
13
13
15
15
4
4
2
2
15
15
Part III Customs
Part III
Customs
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured
Manufactured
cigars
cigars
the lb.
the lb.
4
4
12
12
37
37
4
4
2
2
75
75
cigarettes
cigarettes
”
”
4
4
10
10
12
12
4
4
0
0
85
85
Cavendish or Negrohead
Cavendish or Negrohead
”
”
4
4
11
11
9
9
4
4
2
2
15
15
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
11
11
23
23
4
4
1
1
75
75
other manufactured tobacco
other manufactured tobacco
hard pressed tobacco
hard pressed tobacco
”
”
4
4
2
2
87
87
3
3
13
13
4
4
other pipe tobacco
other pipe tobacco
”
”
4
4
8
8
6
6
3
3
19
19
13
13
other manufactured tobacco
other manufactured tobacco
”
”
4
4
9
9
102
102
4
4
0
0
55
55
snuff containing more than 13 per cent. by weight of moisture
snuff containing more than 13 per cent. by weight of moisture
”
”
4
4
9
9
55
55
4
4
0
0
15
15
snuff containing 13 per cent. or less by weight of moisture
snuff containing 13 per cent. or less by weight of moisture
”
”
4
4
11
11
9
9
4
4
2
2
15
15
Part IV Excise
Part IV
Excise
£
£
s.
s.
d.
d.
Unmanufactured
Unmanufactured
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
the lb.
the lb.
3
3
18
18
65
65
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
4
4
7
7
3
3
Manufactured
Manufactured
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
0
0
65
65
THIRD SCHEDULE Rates of Customs Duty on Wine
Rates of Customs Duty on Wine
Section 23.
Part I
Part I
Description of Wine
Description of Wine
Rate of Duty
Rate of Duty
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Still Wine
Still Wine
Not exceeding 25 of proof spirit
Not exceeding 25 of proof spirit
Not in bottle
Not in bottle
the gallon
the gallon
17
17
8
8
12
12
112
112
In bottle
In bottle
”
”
1
1
1
1
8
8
14
14
112
112
Exceeding 25 but not exceeding 30 of proof spirit
Exceeding 25 but not exceeding 30 of proof spirit
Not in bottle
Not in bottle
”
”
1
1
1
1
8
8
15
15
4
4
In bottle
In bottle
”
”
1
1
9
9
8
8
19
19
4
4
Exceeding 30 but not exceeding 42 of proof spirit
Exceeding 30 but not exceeding 42 of proof spirit
Not in bottle
Not in bottle
”
”
1
1
15
15
8
8
1
1
5
5
8
8
In bottle
In bottle
”
”
2
2
3
3
8
8
1
1
9
9
8
8
Sparkling Wine
Sparkling Wine
”
”
2
2
10
10
5
5
1
1
15
15
85
85
Wine exceeding 42 of proof spirit
Wine exceeding 42 of proof spirit
An additional duty for every degree or fraction of a degree above 42 of proof spirit
An additional duty for every degree or fraction of a degree above 42 of proof spirit
”
”
2
2
0
0
1
1
4
4
Part II
Part II
Description of Wine
Description of Wine
Rate of Duty
Rate of Duty
Rate of Duty
Rate of Duty
(1)
(1)
(2)
(2)
(3)
(3)
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Still Wine in Bottle
Still Wine in Bottle
Not exceeding 25 of proof spirit
Not exceeding 25 of proof spirit
the gallon
the gallon
14
14
64
64
14
14
4
4
Exceeding 25 but not exceeding 30 of proof spirit
Exceeding 25 but not exceeding 30 of proof spirit
”
”
18
18
64
64
18
18
16
16
Exceeding 30 but not exceeding 42 of proof spirit
Exceeding 30 but not exceeding 42 of proof spirit
”
”
1
1
8
8
1
1
8
8
Exceeding 42 of proof spirit
Exceeding 42 of proof spirit
An additional duty for every degree or fraction of a degree above 42 of proof spirit
An additional duty for every degree or fraction of a degree above 42 of proof spirit
”
”
1
1
4
4
1
1
4
4
FOURTH SCHEDULE Rates of Excise Duty on Irish Wine
Rates of Excise Duty on Irish Wine
Section 24.
Part I
Part I
Description of Wine
Description of Wine
Rate of Duty
Rate of Duty
s.
s.
d.
d.
Irish Wine
Irish Wine
Not exceeding 25 of proof spirit
Not exceeding 25 of proof spirit
7
7
3
3
the gallon
the gallon
Exceeding 25 but not exceeding 30 of proof spirit
Exceeding 25 but not exceeding 30 of proof spirit
7
7
10
10
”
”
Exceeding 30 of proof spirit
Exceeding 30 of proof spirit
9
9
10
10
”
”
Part II
Part II
Description of Wine
Description of Wine
Rate of Duty
Rate of Duty
s.
s.
d.
d.
Irish Wine
Irish Wine
Not exceeding 25 of proof spirit
Not exceeding 25 of proof spirit
7
7
115
115
the gallon
the gallon
Exceeding 25 but not exceeding 30 of proof spirit
Exceeding 25 but not exceeding 30 of proof spirit
8
8
85
85
”
”
Exceeding 30 of proof spirit
Exceeding 30 of proof spirit
11
11
10
10
”
”