FINANCE (NO. 2) ACT, 1981 (1981_act_28) | IE

ISB Act 1981-11-20

Schedule 1 FINANCE (NO. 2) ACT, 1981 Open official source

FIRST SCHEDULE Rates of Excise Duty on Spirits

Rates of Excise Duty on Spirits

Section 3.

Description of Spirits

Rate of Duty

Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits

£21.562 per litre of alcohol in the spirits

Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested

£19.621 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

£16.603 per litre

ISB Act 1981-11-20

Schedule 2 FINANCE (NO. 2) ACT, 1981 Open official source

SECOND SCHEDULE Rates of Excise Duty on Tobacco Products

Rates of Excise Duty on Tobacco Products

Section 4.

Description of Product

Rate of Duty

Cigarettes

£16.80 per thousand together with an amount equal to 22.1 per cent. of the price at which the cigarettes are sold by retail on cigarettes manufactured in the State, or imported into the State, before the 1st day of September, 1981. £17.90 per thousand together with an amount equal to 18.75 per cent. of the price at which the cigarettes are sold by retail on cigarettes manufactured in the State, or imported into the State, on or after the 1st day of September, 1981.

£16.80 per thousand together with an amount equal to 22.1 per cent. of the price at which the cigarettes are sold by retail on cigarettes manufactured in the State, or imported into the State, before the 1st day of September, 1981.

£17.90 per thousand together with an amount equal to 18.75 per cent. of the price at which the cigarettes are sold by retail on cigarettes manufactured in the State, or imported into the State, on or after the 1st day of September, 1981.

Cigars

£30.699 per kilogram

Cavendish or negrohead

£31.022 per kilogram

Hard pressed tobacco

£19.840 per kilogram

Other pipe tobacco

£24.938 per kilogram

Other smoking or chewing tobacco

£25.906 per kilogram

ISB Act 1981-11-20

Schedule 3 FINANCE (NO. 2) ACT, 1981 Open official source

THIRD SCHEDULE

PART I Rates of Excise Duty on Wine

PART I

Rates of Excise Duty on Wine

Section 5.

Description of Made Wine

Rate of Duty

Still

Of an actual alcoholic strength by volume not exceeding 15 vol

£1.52 per litre

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

£2.16 per litre

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

£2.80 per litre

Sparkling

£3.02 per litre

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

£0.21 per litre

PART II Rates of Excise Duty on Made Wine

PART II

Rates of Excise Duty on Made Wine

Description of Wine

Rate of Duty

Still

Of an actual alcoholic strength by volume not exceeding 15 vol

£1.43 per litre

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

£2.01 per litre

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

£2.53 per litre

Sparkling

£2.73 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

£0.21 per litre

FINANCE (NO. 2) ACT, 1981

Statutory Text (3 Articles)

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