S.I. No. 416/1979 - Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979.

1. This Order may be cited as the Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979.

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

3. In this Order—

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

S.I. No. 307 of 1975

);

"% vol" means alcoholic strength by volume;

"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature.

4. The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the First Schedule to this Order in lieu of the several rates specified in Part I of the Fifth Schedule to the

Finance Act, 1979

(No. 11 of 1979).

5. The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the Second Schedule to this Order in lieu of the several rates specified in Part II of the said Fifth Schedule.

FIRST SCHEDULE

RATES OF EXCISE DUTY ON WINE

Description of Wine

Rate of Duty

Still

Rate of Duty

Of an actual alcoholic strength by volume not exceeding 15% vol

£0.63 per litre

Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol

£0.82 per litre

Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

£1.01 per litre

Sparkling

Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol

£1.23 per litre

An additional duty for every 1% vol or fraction of 1% vol above 22% vol

£0.11 per litre

SECOND SCHEDULE

RATES OF EXCISE DUTY ON MADE WINE

Description of made Wine

Rate of Duty

Still

Of an actual alcoholic strength by volume not exceeding 15% vol

£0.54 per litre

Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol

£0.67 per litre

Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

£0.74 per litre

Sparkling

£0.94 per litre

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

£0.10 per litre

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 charging of the rates of excise duty on wine and made wine by reference to alcoholic strength measured in terms of pure alcohol in place of the present proof system and for the expression of these rates in metric units of measurement in place of imperial units.

S.I. No. 416 of 1979.

IMPOSITION OF DUTIES (No. 245) (EXCISE DUTIES ON WINE AND MADE WINE) 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) hereby order as follows