IE
Finance Act, 1992
Table of Provisions (7)
Statutory Text (7 Articles)
FIRST SCHEDULE
FIRST SCHEDULE
Section 8.
Tables to Section 4 (4) of the Finance Act, 1982.
PART I Table to section 4 (4) of the Finance Act, 1982, as respects the year 1992-93
PART I
Table to section 4 (4) of the Finance Act, 1982, as respects the year 1992-93
“TABLE
Business mileage
Business mileage
Percentage
Percentage
lower limit
lower limit
upper limit
upper limit
(1)
(1)
(2)
(2)
(3)
(3)
Miles
Miles
Miles
Miles
15,000
15,000
16,000
16,000
97 per cent.
97 per cent.
16,000
16,000
17,000
17,000
95 per cent.
95 per cent.
17,000
17,000
18,000
18,000
90 per cent.
90 per cent.
18,000
18,000
19,000
19,000
80 percent.
80 percent.
19,000
19,000
20,000
20,000
70 per cent.
70 per cent.
20,000
20,000
21,000
21,000
60 per cent.
60 per cent.
21,000
21,000
22,000
22,000
50 per cent.
50 per cent.
22,000
22,000
23,000
23,000
40 per cent.
40 per cent.
23,000
23,000
24,000
24,000
35 per cent.
35 per cent.
24,000
24,000
25,000
25,000
30 per cent.
30 per cent.
25,000
25,000
26,000
26,000
25 per cent.
25 per cent.
26,000
26,000
27,000
27,000
20 per cent.
20 per cent.
27,000
27,000
28,000
28,000
17 per cent.
17 per cent.
28,000
28,000
29,000
29,000
14 per cent.
14 per cent.
29,000
29,000
30,000
30,000
10 per cent.
10 per cent.
30,000
30,000
—
—
5 per cent.
5 per cent.
”.
PART II Table to section 4 (4) of the Finance Act, 1982, as respects the year 1993-94
PART II
Table to section 4 (4) of the Finance Act, 1982, as respects the year 1993-94
“TABLE
Business mileage
Business mileage
Percentage
Percentage
lower limit
lower limit
upper limit
upper limit
(1)
(1)
(2)
(2)
(3)
(3)
Miles
Miles
Miles
Miles
15,000
15,000
16,000
16,000
97 per cent.
97 per cent.
16,000
16,000
17,000
17,000
95 per cent.
95 per cent.
17,000
17,000
18,000
18,000
90 per cent.
90 per cent.
18,000
18,000
19,000
19,000
80 per cent.
80 per cent.
19,000
19,000
20,000
20,000
70 per cent.
70 per cent.
20,000
20,000
21,000
21,000
60 percent.
60 percent.
21,000
21,000
22,000
22,000
55 per cent.
55 per cent.
22,000
22,000
23,000
23,000
45 per cent.
45 per cent.
23,000
23,000
24,000
24,000
40 per cent.
40 per cent.
24,000
24,000
25,000
25,000
35 per cent.
35 per cent.
25,000
25,000
26,000
26,000
30 per cent.
30 per cent.
26,000
26,000
27,000
27,000
25 per cent.
25 per cent.
27,000
27,000
28,000
28,000
20 percent.
20 percent.
28,000
28,000
29,000
29,000
18 per cent.
18 per cent.
29,000
29,000
30,000
30,000
15 per cent.
15 per cent.
30,000
30,000
—
—
10 per cent.
10 per cent.
”.
PART III Table to section 4 (4) of the Finance Act, 1982, as respects the year 1994-95
PART III
Table to section 4 (4) of the Finance Act, 1982, as respects the year 1994-95
“TABLE
Business mileage
Business mileage
Percentage
Percentage
lower limit
lower limit
upper limit
upper limit
(1)
(1)
(2)
(2)
(3)
(3)
Miles
Miles
Miles
Miles
15,000
15,000
16,000
16,000
97 per cent.
97 per cent.
16,000
16,000
17,000
17,000
95 per cent.
95 per cent.
17,000
17,000
18,000
18,000
90 per cent.
90 per cent.
18,000
18,000
19,000
19,000
85 per cent.
85 per cent.
19,000
19,000
20,000
20,000
75 per cent.
75 per cent.
20,000
20,000
21,000
21,000
65 per cent.
65 per cent.
21,000
21,000
22,000
22,000
60 per cent.
60 per cent.
22,000
22,000
23,000
23,000
50 per cent.
50 per cent.
23,000
23,000
24,000
24,000
45 per cent.
45 per cent.
24,000
24,000
25,000
25,000
40 per cent.
40 per cent.
25,000
25,000
26,000
26,000
35 per cent.
35 per cent.
26,000
26,000
27,000
27,000
30 per cent.
30 per cent.
27,000
27,000
28,000
28,000
25 per cent.
25 per cent.
28,000
28,000
29,000
29,000
22 per cent.
22 per cent.
29,000
29,000
30,000
30,000
20 per cent.
20 per cent.
30,000
30,000
—
—
15 per cent.
15 per cent.
”.
PART IV Table to section 4 (4) of the Finance Act, 1982, as respects the year 1995-96
PART IV
Table to section 4 (4) of the Finance Act, 1982, as respects the year 1995-96
“TABLE
Business mileage
Business mileage
Percentage
Percentage
lower limit
lower limit
upper limit
upper limit
(1)
(1)
(2)
(2)
(3)
(3)
Miles
Miles
Miles
Miles
15,000
15,000
16,000
16,000
97 per cent.
97 per cent.
16,000
16,000
17,000
17,000
95 per cent.
95 per cent.
17,000
17,000
18,000
18,000
90 per cent.
90 per cent.
18,000
18,000
19,000
19,000
85 per cent.
85 per cent.
19,000
19,000
20,000
20,000
75 per cent.
75 per cent.
20,000
20,000
21,000
21,000
70 per cent.
70 per cent.
21,000
21,000
22,000
22,000
65 per cent.
65 per cent.
22,000
22,000
23,000
23,000
55 per cent.
55 per cent.
23,000
23,000
24,000
24,000
50 per cent.
50 per cent.
24,000
24,000
25,000
25,000
45 per cent.
45 per cent.
25,000
25,000
26,000
26,000
40 per cent.
40 per cent.
26,000
26,000
27,000
27,000
35 per cent.
35 per cent.
27,000
27,000
28,000
28,000
30 per cent.
30 per cent.
28,000
28,000
29,000
29,000
28 per cent.
28 per cent.
29,000
29,000
30,000
30,000
25 per cent.
25 per cent.
30,000
30,000
—
—
20 per cent.
20 per cent.
”.
PART V Table to section 4 (4) of the Finance Act, 1982, as respects the year 1996-97 and subsequent years of assessment
PART V
Table to section 4 (4) of the Finance Act, 1982, as respects the year 1996-97 and subsequent years of assessment
“TABLE
Business mileage
Business mileage
Percentage
Percentage
lower limit
lower limit
upper limit
upper limit
(1)
(1)
(2)
(2)
(3)
(3)
Miles
Miles
Miles
Miles
15,000
15,000
16,000
16,000
97 per cent.
97 per cent.
16,000
16,000
17,000
17,000
95 per cent.
95 per cent.
17,000
17,000
18,000
18,000
90 per cent.
90 per cent.
18,000
18,000
19,000
19,000
85 per cent.
85 per cent.
19,000
19,000
20,000
20,000
80 per cent.
80 per cent.
20,000
20,000
21,000
21,000
75 per cent.
75 per cent.
21,000
21,000
22,000
22,000
70 per cent.
70 per cent.
22,000
22,000
23,000
23,000
65 per cent.
65 per cent.
23,000
23,000
24,000
24,000
60 per cent.
60 per cent.
24,000
24,000
25,000
25,000
55 per cent.
55 per cent.
25,000
25,000
26,000
26,000
50 per cent.
50 per cent.
26,000
26,000
27,000
27,000
45 per cent.
45 per cent.
27,000
27,000
28,000
28,000
40 per cent.
40 per cent.
28,000
28,000
29,000
29,000
35 per cent.
35 per cent.
29,000
29,000
30,000
30,000
30 per cent.
30 per cent.
30,000
30,000
—
—
25 per cent.
25 per cent.
”.
SECOND SCHEDULE
SECOND SCHEDULE
Section 11.
Accountable Persons for Purposes of Chapter III of Part I of the Finance Act, 1987
1.
1.
A Minister of the Government.
A Minister of the Government.
2.
2.
A local authority within the meaning of section 2 (2) of the Local Government Act, 1941.
A local authority within the meaning of section 2 (2) of the Local Government Act, 1941.
3.
3.
A body established under the Local Government Services (Corporate Bodies) Act, 1971.
A body established under the Local Government Services (Corporate Bodies) Act, 1971.
4.
4.
A health board.
A health board.
5.
5.
The General Medical Services (Payments) Board established under the General Medical Services (Payments) Board (Establishment) Order, 1972 (S.I. No. 184 of 1972).
The General Medical Services (Payments) Board established under the General Medical Services (Payments) Board (Establishment) Order, 1972 (S.I. No. 184 of 1972).
6.
6.
The Attorney General.
The Attorney General.
7.
7.
The Comptroller and Auditor General.
The Comptroller and Auditor General.
8.
8.
The Director of Public Prosecutions.
The Director of Public Prosecutions.
9.
9.
The Commissioner of Valuation.
The Commissioner of Valuation.
10.
10.
The Chief Boundary Surveyor.
The Chief Boundary Surveyor.
11.
11.
The Director of Ordnance Survey.
The Director of Ordnance Survey.
12.
12.
The Revenue Commissioners.
The Revenue Commissioners.
13.
13.
The Civil Service Commissioners.
The Civil Service Commissioners.
14.
14.
The Commissioners of Public Works in Ireland.
The Commissioners of Public Works in Ireland.
15.
15.
The Clerk of Dáil Éireann.
The Clerk of Dáil Éireann.
16.
16.
The Legal Aid Board.
The Legal Aid Board.
17.
17.
A vocational education committee or a regional technical college established under the Vocational Education Act, 1930.
A vocational education committee or a regional technical college established under the Vocational Education Act, 1930.
18.
18.
Teagasc.
Teagasc.
19.
19.
A harbour authority.
A harbour authority.
20.
20.
An Foras Áiseanna Saothair.
An Foras Áiseanna Saothair.
21.
21.
Údarás na Gaeltachta.
Údarás na Gaeltachta.
22.
22.
The Industrial Development Authority.
The Industrial Development Authority.
23.
23.
An Bord Tráchtála — The Irish Trade Board.
An Bord Tráchtála — The Irish Trade Board.
24.
24.
Shannon Free Airport Development Company Limited.
Shannon Free Airport Development Company Limited.
25.
25.
Bord Fáilte Éireann.
Bord Fáilte Éireann.
26.
26.
An institution of higher education within the meaning of the Higher Education Authority Act, 1971.
An institution of higher education within the meaning of the Higher Education Authority Act, 1971.
27.
27.
CERT Limited.
CERT Limited.
28.
28.
Eolas — The Irish Science and Technology Agency.
Eolas — The Irish Science and Technology Agency.
29.
29.
The Radiological Protection Institute of Ireland.
The Radiological Protection Institute of Ireland.
30.
30.
A voluntary public or joint board hospital to which grants are paid by the Minister for Health in the year 1988-89 or any subsequent year of assessment.
A voluntary public or joint board hospital to which grants are paid by the Minister for Health in the year 1988-89 or any subsequent year of assessment.
31.
31.
An authorised insurer within the meaning of section 145 of the Income Tax Act, 1967.
An authorised insurer within the meaning of section 145 of the Income Tax Act, 1967.
32.
32.
An Bord Glas.
An Bord Glas.
33.
33.
An Bord Pleanála.
An Bord Pleanála.
34.
34.
ACC Bank public limited company.
ACC Bank public limited company.
35.
35.
Aer Lingus public limited company.
Aer Lingus public limited company.
36.
36.
Aerlínte Éireann cuideachta phoiblí theoranta.
Aerlínte Éireann cuideachta phoiblí theoranta.
37.
37.
Aer Rianta cuideachta phoibli theoranta.
Aer Rianta cuideachta phoibli theoranta.
38.
38.
Arramara Teoranta.
Arramara Teoranta.
39.
39.
Blood Transfusion Service Board.
Blood Transfusion Service Board.
40.
40.
Bord na gCon.
Bord na gCon.
41.
41.
Bord Gáis Éireann.
Bord Gáis Éireann.
42.
42.
Bord Iascaigh Mhara.
Bord Iascaigh Mhara.
43.
43.
Bord na Móna.
Bord na Móna.
44.
44.
Bord Telecom Éireann.
Bord Telecom Éireann.
45.
45.
Coillte Teoranta.
Coillte Teoranta.
46.
46.
Coras Beostoic agus Feola.
Coras Beostoic agus Feola.
47.
47.
Coras Iompair Éireann.
Coras Iompair Éireann.
48.
48.
Custom House Docks Development Authority.
Custom House Docks Development Authority.
49.
49.
Electricity Supply Board.
Electricity Supply Board.
50.
50.
Housing Finance Agency public limited company.
Housing Finance Agency public limited company.
51.
51.
Industrial Credit Corporation public limited company.
Industrial Credit Corporation public limited company.
52.
52.
Irish National Petroleum Corporation Limited.
Irish National Petroleum Corporation Limited.
53.
53.
Irish National Stud Company Limited.
Irish National Stud Company Limited.
54.
54.
Irish Steel Limited.
Irish Steel Limited.
55.
55.
National Building Agency Limited.
National Building Agency Limited.
56.
56.
National Concert Hall Company Limited.
National Concert Hall Company Limited.
57.
57.
An Post National Lottery Company.
An Post National Lottery Company.
58.
58.
Nítrigin Éireann Teoranta.
Nítrigin Éireann Teoranta.
59.
59.
An Post.
An Post.
60.
60.
The Racing Board.
The Racing Board.
61.
61.
Radio Telefis Éireann.
Radio Telefis Éireann.
62.
62.
Royal Hospital Kilmainham Company.
Royal Hospital Kilmainham Company.
THIRD SCHEDULE
THIRD SCHEDULE
Section 101.
PART I Repeal of Provisions relating to Excise Duty on Beer
PART I
Repeal of Provisions relating to Excise Duty on Beer
Session and Chapter or Year and Number
Session and Chapter or Year and Number
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
43 & 44 Vict., c. 20.
43 & 44 Vict., c. 20.
Inland Revenue Act, 1880.
Inland Revenue Act, 1880.
Section 2, subsection (3) of section 10, subsections (1), (3) and (4) of section 13, and sections 14, 15, 16,18, 20, 22, 23, 24, 25, 26, 27, 28, 35, 36, 37, 38 and 39.
Section 2, subsection (3) of section 10, subsections (1), (3) and (4) of section 13, and sections 14, 15, 16,18, 20, 22, 23, 24, 25, 26, 27, 28, 35, 36, 37, 38 and 39.
44 & 45 Vict., c. 12.
44 & 45 Vict., c. 12.
Customs and Inland Revenue Act, 1881
Customs and Inland Revenue Act, 1881
Sections 4, 5 and 6.
Sections 4, 5 and 6.
48 & 49 Vict., c. 51.
48 & 49 Vict., c. 51.
Customs and Inland Rev enue Act, 1885.
Customs and Inland Rev enue Act, 1885.
Subsection (1) of section 4, and sections 6, 7 and 8.
Subsection (1) of section 4, and sections 6, 7 and 8.
52 & 53 Vict., c. 7.
52 & 53 Vict., c. 7.
Customs and Inland Revenue Act, 1889.
Customs and Inland Revenue Act, 1889.
Section 3.
Section 3.
59 & 60 Vict., c. 28.
59 & 60 Vict., c. 28.
Finance Act, 1896.
Finance Act, 1896.
Sections 10 and 11.
Sections 10 and 11.
9 Edw. 7, c. 43.
9 Edw. 7, c. 43.
Revenue Act, 1909.
Revenue Act, 1909.
Section 6.
Section 6.
5 & 6 Geo. 5, c. 7.
5 & 6 Geo. 5, c. 7.
Finance Act, 1914 (Session 2).
Finance Act, 1914 (Session 2).
Sections 6 and 7.
Sections 6 and 7.
5 & 6 Geo. 5, c. 62.
5 & 6 Geo. 5, c. 62.
Finance Act, 1915.
Finance Act, 1915.
Section 4.
Section 4.
8 & 9 Geo. 5, c. 15.
8 & 9 Geo. 5, c. 15.
Finance Act, 1918.
Finance Act, 1918.
Section 12.
Section 12.
1963, No. 23.
1963, No. 23.
Finance Act, 1963.
Finance Act, 1963.
Section 30.
Section 30.
1984, No. 9.
1984, No. 9.
Finance Act, 1984.
Finance Act, 1984.
Subsection (3) of section 69.
Subsection (3) of section 69.
1986, No. 13.
1986, No. 13.
Finance Act, 1986.
Finance Act, 1986.
Subsection (3) of section 67.
Subsection (3) of section 67.
1989, No. 10.
1989, No. 10.
Finance Act, 1989.
Finance Act, 1989.
Subsection (4) of section 51.
Subsection (4) of section 51.
PART II
PART II
Section 155.
Repeal of Provisions relating to Spirits Retailers' On-Licences
Session and Chapter
Session and Chapter
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
6 Geo. 4, c. 81.
6 Geo. 4, c. 81.
Excise Licences Act, 1825.
Excise Licences Act, 1825.
Section 5.
Section 5.
4 & 5 Will. 4, c. 75.
4 & 5 Will. 4, c. 75.
Excise Act, 1834.
Excise Act, 1834.
Section 9.
Section 9.
43 & 44 Vict., c. 20.
43 & 44 Vict., c. 20.
Inland Revenue Act, 1880.
Inland Revenue Act, 1880.
Subsection 7 of section 43.
Subsection 7 of section 43.
10 Edw. 7, c. 8.
10 Edw. 7, c. 8.
Finance (1909-10) Act, 1910
Finance (1909-10) Act, 1910
Sections 44, 45, 46, 47. Provisions 3 and 4 of the provisions under the Heading “Provisions applicable to Retailers' On-Licences” in the First Schedule.
Sections 44, 45, 46, 47.
Provisions 3 and 4 of the provisions under the Heading “Provisions applicable to Retailers' On-Licences” in the First Schedule.
FOURTH SCHEDULE
FOURTH SCHEDULE
Section 146.
Rates of Excise Duty on Tobacco Products
Description of Product
Description of Product
Rate of Duty
Rate of Duty
Cigarettes
Cigarettes
£47.75 per thousand together with an amount equal to 16.48 per cent. of the price at which the cigarettes are sold by retail
£47.75 per thousand together with an amount equal to 16.48 per cent. of the price at which the cigarettes are sold by retail
Cigars
Cigars
£73.562 per kilogram
£73.562 per kilogram
Sweetened pipe tobacco
Sweetened pipe tobacco
£74.337 per kilogram
£74.337 per kilogram
Hard pressed tobacco
Hard pressed tobacco
£47.538 per kilogram
£47.538 per kilogram
Other pipe tobacco
Other pipe tobacco
£59.756 per kilogram
£59.756 per kilogram
Other smoking or chewing tobacco
Other smoking or chewing tobacco
£62.075 per kilogram
£62.075 per kilogram
FIFTH SCHEDULE Rates of Excise Duty on Cider and Perry
Rates of Excise Duty on Cider and Perry
Section 147.
Description of Cider and Perry
Description of Cider and Perry
Rate of Duty
Rate of Duty
Of an actual alcoholic strength by volume not exceeding 6 vol
Of an actual alcoholic strength by volume not exceeding 6 vol
£1.13 per gallon
£1.13 per gallon
Of an actual alcoholic strength by volume exceeding 6 vol but not exceeding 8.7 vol
Of an actual alcoholic strength by volume exceeding 6 vol but not exceeding 8.7 vol
£4.89 per gallon
£4.89 per gallon
Of an actual alcoholic strength by volume exceeding 8.7 vol
Of an actual alcoholic strength by volume exceeding 8.7 vol
£9.27 per gallon
£9.27 per gallon
SIXTH SCHEDULE Rates of Excise Duty on Certain Licences
Rates of Excise Duty on Certain Licences
Section 154.
PART I Intoxicating Liquor Licences
PART I
Intoxicating Liquor Licences
(1)
(1)
(2)
(2)
(3)
(3)
Reference Number
Reference Number
Description of Licence
Description of Licence
Rate of Duty
Rate of Duty
MANUFACTURERS' LICENCES
MANUFACTURERS' LICENCES
Licence to be taken out annually by
Licence to be taken out annually by
1.
1.
Distiller of spirits
Distiller of spirits
£200
£200
2.
2.
Rectifier or compounder of spirits
Rectifier or compounder of spirits
£200
£200
3.
3.
Brewer of beer for sale
Brewer of beer for sale
£200
£200
4.
4.
Maker for sale of sweets
Maker for sale of sweets
£200
£200
5.
5.
Maker of cider or perry for sale
Maker of cider or perry for sale
£200
£200
WHOLESALE DEALERS' LICENCES
WHOLESALE DEALERS' LICENCES
Licence to be taken out annually by
Licence to be taken out annually by
6.
6.
Wholesale dealer in spirits
Wholesale dealer in spirits
£200
£200
7.
7.
Wholesale dealer in beer
Wholesale dealer in beer
£200
£200
8.
8.
Wholesale dealer in wine
Wholesale dealer in wine
£200
£200
9.
9.
Wholesale dealer in spirits of wine
Wholesale dealer in spirits of wine
£200
£200
RETAILERS' ON-LICENCES
RETAILERS' ON-LICENCES
Licence to be taken out annually by
Licence to be taken out annually by
10.
10.
Retailer of beer
Retailer of beer
£200
£200
11.
11.
Retailer of wine
Retailer of wine
£200
£200
12.
12.
Retailer of sweets
Retailer of sweets
£200
£200
13
13
Retailer of cider
Retailer of cider
£200
£200
RETAILERS' OFF-LICENCES
RETAILERS' OFF-LICENCES
Licence to be taken out annually by
Licence to be taken out annually by
14.
14.
Retailer of spirits
Retailer of spirits
£200
£200
15.
15.
Retailer of beer
Retailer of beer
£200
£200
16.
16.
Retailer of cider
Retailer of cider
£200
£200
17.
17.
Retailer of wine
Retailer of wine
£200
£200
18.
18.
Retailer of sweets
Retailer of sweets
£200
£200
PASSENGER VESSEL LICENCES
PASSENGER VESSEL LICENCES
19.
19.
Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel
Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel
£200
£200
20.
20.
Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only
Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only
£40
£40
RAILWAY RESTAURANT CAR LICENCES
RAILWAY RESTAURANT CAR LICENCES
21.
21.
Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car
Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car
£200
£200
PASSENGER AIRCRAFT LICENCES
PASSENGER AIRCRAFT LICENCES
22.
22.
Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern
Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern
£200
£200
PART II Firearm Certificates
PART II
Firearm Certificates
Section 160.
Description of Certificate
Description of Certificate
Rate of Duty
Rate of Duty
For a firearm certificate for a pistol, including an air pistol, or revolver
For a firearm certificate for a pistol, including an air pistol, or revolver
£30
£30
For a firearm certificate for a rifle, including a miniature rifle
For a firearm certificate for a rifle, including a miniature rifle
£30
£30
For a firearm certificate for an airgun, including an air rifle
For a firearm certificate for an airgun, including an air rifle
£30
£30
For a firearm certificate for a prohibited weapon
For a firearm certificate for a prohibited weapon
£5
£5
For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply
For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply
£5
£5
For any other firearm certificate—
For any other firearm certificate—
For one such certificate
For one such certificate
£20
£20
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date—
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date—
For the first such certificate
For the first such certificate
£20
£20
For the second and every subsequent such certificate
For the second and every subsequent such certificate
£5
£5
PART III Gaming Licences
PART III
Gaming Licences
Section 160.
Description of Licence
Description of Licence
Rate of Duty
Rate of Duty
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence—
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence—
(a) does not exceed three months
(a) does not exceed three months
£125
£125
(b) exceeds three months but does not exceed six months
(b) exceeds three months but does not exceed six months
£250
£250
(c) exceeds six months but does not exceed nine months
(c) exceeds six months but does not exceed nine months
£375
£375
(d) exceeds nine months
(d) exceeds nine months
£500
£500
PART IV Other Licences
PART IV
Other Licences
Section 160.
(1)
(1)
(2)
(2)
(3)
(3)
(4)
(4)
(5)
(5)
Reference Number
Reference Number
Description of licence
Description of licence
Enactment imposing theduty
Enactment imposing theduty
Operative date
Operative date
Rate of Duty
Rate of Duty
1.
1.
Auctioneer's licence
Auctioneer's licence
Section 11 of Finance Act, 1947
Section 11 of Finance Act, 1947
6th day of July, 1992
6th day of July, 1992
£200
£200
2.
2.
Auction permit
Auction permit
Section 12 of Finance Act, 1947
Section 12 of Finance Act, 1947
6th day of July, 1992
6th day of July, 1992
£200
£200
3.
3.
House agent's licence
House agent's licence
Section 13 of Finance Act, 1947
Section 13 of Finance Act, 1947
6th day of July, 1992
6th day of July, 1992
£100
£100
4.
4.
Bookmaker's licence
Bookmaker's licence
Section 17 of Finance Act, 1931
Section 17 of Finance Act, 1931
1st day of December, 1992
1st day of December, 1992
£200
£200
5.
5.
Bookmaker's premises registration certificate
Bookmaker's premises registration certificate
Section 18 of Finance Act, 1931
Section 18 of Finance Act, 1931
1st day of December, 1992
1st day of December, 1992
£200
£200
6.
6.
Hydrocarbon oil refiner's licence
Hydrocarbon oil refiner's licence
Section 1(4) of Finance (Miscellaneous Provisions) Act, 1935
Section 1(4) of Finance (Miscellaneous Provisions) Act, 1935
1st day of February, 1993
1st day of February, 1993
£150
£150
7.
7.
Methylated spirits maker's licence
Methylated spirits maker's licence
Section 27 of Revenue Act, 1889
Section 27 of Revenue Act, 1889
1st day of October, 1992
1st day of October, 1992
£150
£150
8.
8.
Methylated spirits retailer's licence
Methylated spirits retailer's licence
Section 27 of Revenue Act, 1889
Section 27 of Revenue Act, 1889
1st day of October, 1992
1st day of October, 1992
£10
£10
9.
9.
Moneylender's licence
Moneylender's licence
Section 18(1) of Finance Act, 1933
Section 18(1) of Finance Act, 1933
1st day of August, 1992
1st day of August, 1992
£300
£300
10.
10.
Pawnbroker's licence
Pawnbroker's licence
Section 18 of Finance Act, 1965
Section 18 of Finance Act, 1965
1st day of August, 1992
1st day of August, 1992
£300
£300
11.
11.
Tobacco products manufacturer's licence
Tobacco products manufacturer's licence
Section 10(1) of Finance (Excise Duty on Tobacco Products) Act, 1977
Section 10(1) of Finance (Excise Duty on Tobacco Products) Act, 1977
1st day of January, 1993
1st day of January, 1993
£150
£150
SEVENTH SCHEDULE Stamp Duty on Instruments
Stamp Duty on Instruments
Section 205.
PART I Conveyance or Transfer on Sale of any Stocks or Marketable Securities
PART I
Conveyance or Transfer on Sale of any Stocks or Marketable Securities
“CONVEYANCE or TRANSFER on sale of any stocks or marketable securities
“CONVEYANCE or TRANSFER on sale of any stocks or marketable securities
For every £100, or any fractional part of £100, of the consideration
For every £100, or any fractional part of £100, of the consideration
£1.00
£1.00
”.
PART II Conveyance or Transfer on Sale of Policy of Insurance or Policy of Life Insurance
PART II
Conveyance or Transfer on Sale of Policy of Insurance or Policy of Life Insurance
“CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State
“CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State
or every £1,000 or any fractional part of £1,000 of the consideration
or every £1,000 or any fractional part of £1,000 of the consideration
£1.00
£1.00
”.
PART III Conveyances or Transfers of certain other Kinds
PART III
Conveyances or Transfers of certain other Kinds
“CONVEYANCE or TRANSFER of any kind not hereinbefore described.
“CONVEYANCE or TRANSFER of any kind not hereinbefore described.
Where such instrument relates to—
Where such instrument relates to—
(a) immovable property situated in the State, or any right over or interest in such property, or
(a) immovable property situated in the State, or any right over or interest in such property, or
(b) the stocks or marketable securities of a company having a register in the State
(b) the stocks or marketable securities of a company having a register in the State
£10
£10
”.
PART IV Deeds
PART IV
Deeds
“DEED of any kind whatsoever, not described in this schedule.
“DEED of any kind whatsoever, not described in this schedule.
Where such instrument relates to—
Where such instrument relates to—
(a) immovable property situated in the State, or any right over or interest in such property, or
(a) immovable property situated in the State, or any right over or interest in such property, or
(b) the stocks or marketable securities of a company having a register in the State
(b) the stocks or marketable securities of a company having a register in the State
£10
£10
”.
PART V Mortgages, Bonds, Debentures and certain Covenants
PART V
Mortgages, Bonds, Debentures and certain Covenants
“MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance upon property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.
“MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance upon property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.
(1) Being the only or principal or primary security (other than an equitable mortgage)
(1) Being the only or principal or primary security (other than an equitable mortgage)
where the amount secured does not exceed £20,000
where the amount secured does not exceed £20,000
Exempt
Exempt
where the amount secured exceeds £20,000
where the amount secured exceeds £20,000
for every £1,000, or any fractional part of £1,000 of the amount secured
for every £1,000, or any fractional part of £1,000 of the amount secured
£1.00
£1.00
Provided that the duty so charged shall not exceed £500.
Provided that the duty so charged shall not exceed £500.
(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped
(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped
where the amount secured does not exceed £20,000
where the amount secured does not exceed £20,000
Exempt
Exempt
where the amount secured exceeds £20,000
where the amount secured exceeds £20,000
£10.00
£10.00
(3) Being an equitable mortgage
(3) Being an equitable mortgage
where the amount secured does not exceed £20,000
where the amount secured does not exceed £20,000
Exempt
Exempt
where the amount secured exceeds £20,000
where the amount secured exceeds £20,000
for every £1,000 or any fractional part of £1,000, of the amount secured
for every £1,000 or any fractional part of £1,000, of the amount secured
50p
50p
Provided that the duty so charged shall not exceed £500.
Provided that the duty so charged shall not exceed £500.
(4) TRANSFER, ASSIGNMENT or DISPOSITION of any such mortgage, bond, debenture, or covenant (except a marketable security) or of any money or stock secured by any such instrument or by any judgement
(4) TRANSFER, ASSIGNMENT or DISPOSITION of any such mortgage, bond, debenture, or covenant (except a marketable security) or of any money or stock secured by any such instrument or by any judgement
where the amount secured does not exceed £20,000
where the amount secured does not exceed £20,000
Exempt
Exempt
where the amount secured exceeds £20,000
where the amount secured exceeds £20,000
for every £1,000, or any fractional part of £1,000, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear
for every £1,000, or any fractional part of £1,000, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear
50p
50p
Provided that the duty so charged shall not exceed £500.
Provided that the duty so charged shall not exceed £500.
Where any further money is added to the money already secured
Where any further money is added to the money already secured
The same duty as a principal security for such further money
The same duty as a principal security for such further money
”.