PART 2

Excise

57 .— Section 144 of the Finance Act 2001 is amended by substituting the following for subsection 3(b):

“(b) if the thing seized is in the opinion of the Commissioners of a perishable or hazardous nature or is tobacco products, sell or destroy it.”.

58 .— With effect from 1 July 2007 or such earlier date as the Minister for Finance may by order appoint, the Liqueur Act 1848 and the Bonded Warehouses Act 1848 are repealed.

59 .— The Finance Act 1999 is amended—

(a) by substituting the following for Schedule 2 to that Act, as amended by section 79(a) of the Finance Act 2006 :

“SCHEDULE 2

Rates of Mineral Oil Tax

(With effect as on and from 1 January 2007)

”,

and

(b) with effect as on and from such day as the Minister may appoint by order, by substituting the following for Schedule 2 (inserted by paragraph (a)) to that Act:

“SCHEDULE 2

Rates of Mineral Oil Tax

”.

60 .— Chapter 1 of Part 2 of the Finance Act 1999 is amended—

(a) in section 94(1) by substituting the following for the definition of “substitute fuel”:

“ ‘ substitute fuel ’ means any product in liquid form, other than a mineral oil of a description for which a rate is specified in Schedule 2, that is used, intended for use, or suitable for use as motor or heating fuel, and includes biofuel but does not include additives;”,

(b) in section 96 by inserting the following after subsection (2):

“(2A) (a) Any substitute fuel that is used, intended for use, or suitable for use, as a propellant for a motor vehicle for which unleaded petrol can also be used as a propellant, shall be liable to tax at the rate specified in Schedule 2 for unleaded petrol.

(b) Any substitute fuel, other than a substitute fuel to which paragraph (a) applies, that is used, intended for use, or suitable for use, as a propellant, shall be liable to tax at the rate specified in Schedule 2 for heavy oil used as a propellant with a maximum sulphur content as provided for in that Schedule.

(c) Any substitute fuel to which paragraphs (a) or (b) do not apply, shall be liable to tax at the rate specified in Schedule 2 for other heavy oil.

(d) Without prejudice to paragraphs (a), (b) and (c), where it is shown to the satisfaction of the Commissioners that any quantity of substitute fuel, though suitable for use as a propellant, has been used or is intended for use for other purposes, the Commissioners shall remit or repay (as the case may be) the mineral oil tax chargeable on such quantity under paragraphs (a) or (b), less the amount that would be charged on the same quantity under paragraph (c).”.

61 .— (1) Chapter 1 of Part 2 of the Finance Act 1999 is amended—

(a) in section 102—

(i) in subsection (1) by substituting the following for paragraph (b):

“(b) to use as a propellant or to keep in a fuel tank—

(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid,

(ii) any mineral oil containing one or more of the markers prescribed by regulations made under section 104, or

(iii) any substance where the importation of mineral oil containing such substance is prohibited by regulations made under section 104,”,

(ii) in subsection (1) by inserting the following after paragraph (d):

“(da) to contravene or fail to comply with a temporary prohibition of trade order under section 102A, or”,

(iii) by inserting the following after subsection (1):

“(1A) It shall be an offence under this subsection—

(a) to invite an offer to treat for, offer for sale, keep for sale, or to sell, or

(b) to deliver, keep for delivery, or to be in the process of delivering, or to keep,

for use as a propellant—

(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid,

(ii) any mineral oil containing one or more of the markers prescribed by regulations made under section 104, or

(iii) any substance where the importation of a mineral oil containing such substance is prohibited by regulations made under section 104.”,

(iv) in subsection (4) by substituting “subsection (1A) or (3)” for “subsection (3)”,

(v) in subsection (5) by substituting “subsection (1), (1A) or (3)” for “subsection (1) or (3)”,

(b) by inserting the following after section 102:

“Consequential provisions relating to offences.

102A.— (1) Where a person licensed under section 101 is convicted of an offence under subsection (1A) or (3)(b) of section 102 of this Act, or an offence in relation to mineral oils under section 119 of the Finance Act 2001 , then the Court shall, in addition to any other penalty imposed, make an order, referred to in this section as a temporary prohibition of trade order, prohibiting the sale or supply of any mineral oil from any premises licensed in respect of such person under section 101 and concerned in the offence, for a period of—

(a) not less than one day and not more than 7 days for a first offence by such person,

(b) not less than 7 days and not more than 30 days for a second or subsequent offence by such person,

and the Court may also by such order prohibit the sale or supply of any mineral oil from any other premises so licensed in respect of such person.

(2) In determining the duration of a temporary prohibition of trade order the Court may seek, from an officer involved in the investigation of the offence, a report on the circumstances in which it was committed and any other information which the Court may consider to be relevant.

(3) Where a person is convicted of more than one offence to which subsection (1) applies, and all the offences were committed on the same occasion, then only one temporary prohibition of trade order may be made in respect of such offences.

(4) The prohibition period specified in a temporary prohibition of trade order shall commence—

(a) where no appeal is made against the conviction or the prohibition period, on the 30th day after the order is made, or

(b) where such an appeal is made, and the conviction or prohibition period is affirmed, on the 30th day after such affirmation,

and it shall end on the expiry of the period specified in the order, unless such period has been varied on appeal, in which case it shall end on the expiry of the period so varied.

(5) (a) If, on appeal, a conviction resulting in a temporary prohibition of trade order is reversed, such order shall thereupon cease to have effect.

(b) On any appeal—

(i) against a conviction resulting in a temporary prohibition of trade order, or

(ii) relating to the period specified in such order,

the Court may vary the period specified in such order.

(6) A temporary prohibition of trade order in respect of any premises shall, for the purposes of this Chapter and any regulations made under section 104, have effect as if that premises were not licensed under section 101 for the period specified in such order.

(7) During the period specified in a temporary prohibition of trade order, the person in respect of whom the premises is licensed under section 101 shall ensure that a prominent notice, stating that the closure is in compliance with the order and specifying the period of prohibition of trade, is affixed to the exterior of the premises in a conspicuous place.

(8) Where a person is convicted of—

(a) an offence under section 102(1)(da), or

(b) a third or subsequent offence to which subsection (1) applies,

the Court shall revoke any licence granted to such person under section 101, and no such licence may at any future time be granted to such person.”,

and

(c) in section 103 by substituting the following for subsection (4):

“(4) Where, in any proceedings for an offence under subsection (1)(b)(i) or (1A)(i) of section 102, it is proved that the mineral oil that is the subject of the offence is heavy oil other than fuel oil or kerosene, with a sulphur content exceeding 50 milligrammes per kilogramme, then it shall be presumed, until the contrary is proved, that mineral oil tax at the appropriate standard rate has not been paid on such mineral oil.”.

(2) This section only applies to offences committed on a date subsequent to the passing of the Finance Act 2007.

62 .— The Finance Act 2005 is amended by substituting the following for Schedule 2 to that Act:

“SCHEDULE 2

Rates of Tobacco Products Tax

”.

63 .— Section 130 of the Finance Act 1992 is amended by substituting the following for the definition of “mechanically propelled vehicle” (amended by section 79 of Finance Act 1998):

“ ‘ mechanically propelled vehicle ’ means a vehicle that—

(a) has been designed and constructed for road use,

(b) is, at the time of declaration for registration, in compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned,

(c) is intended or adapted for propulsion by a mechanical means, or by an electrical means or by a partly mechanical and a partly electrical means, and

(d) is capable of achieving vehicle propulsion at the time of registration, to the satisfaction of the Commissioners,

including a bicycle, tricycle or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle, but not including a tramcar or other vehicle running on permanent rails or a vehicle including a cycle with an attachment for propelling it by mechanical power not exceeding 400 kilogrammes in weight unladen adapted and used for invalids;”.

64 .— Section 135 of the Finance Act 1992 is amended by substituting the following for paragraph (aa):

“(aa) brought into the State by an individual established in the State for such individual’s private or business use where such individual—

(i) is employed by an employer established in another Member State who provides a vehicle as part of their contract of employment, where such vehicle is owned or leased by the employer, or

(ii) is self-employed and has established a legally accountable undertaking in another Member State, whose business is carried on solely or principally in another Member State,

and where the vehicle is a category A vehicle or a motor-cycle, it is used principally for business use in another Member State.”.

65 .— Chapter IV of Part II of the Finance Act 1992 is amended by substituting the following for section 135C (substituted by section 88 of Finance Act 2006):

“135C.— (1) In this section—

‘ hybrid electric vehicle ’ means a vehicle that derives its motive power from a combination of an electric motor and an internal combustion engine and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle;

‘ flexible fuel vehicle ’ means a vehicle that derives its motive power from an internal combustion engine that is capable of using a blend of ethanol and petrol, where such blend contains a minimum of 85 per cent ethanol;

‘ electric vehicle ’ means a vehicle that derives its motive power exclusively from an electric motor.

(2) Where a person first registers a category A vehicle or a category B vehicle during the period from 1 January 2007 to 31 December 2007 and the Commissioners are satisfied that the vehicle is—

(a) a series production hybrid electric vehicle, or

(b) a series production flexible fuel vehicle, or

(c) a series production electric vehicle,

then the Commissioners may remit or repay to that person 50 per cent of the vehicle registration tax payable or paid in accordance with paragraphs (a), (aa), (b) or (c) of section 132(3).”.

66 .— Section 21 (inserted by section 85 of the Finance Act 1998 ) of the Betting Act 1931 is amended by the substitution of the following for subsection (1):

“(1) In this section ‘race-meeting ’ and ‘ authorised racecourse ’ have the same meanings, respectively, as in section 2(1) of the Irish Horseracing Industry Act 1994 .

(1A) Registered premises shall not be opened or kept open for the transaction of business at any time on any Christmas Day, Good Friday or Easter Sunday or on any other day—

(a) at any time before 7 o’clock in the morning and after 6.30 o’clock in the evening during the period from 1 September in any year to 31 March in the following year, and

(b) at any time before 7 o’clock in the morning and after 10 o’clock in the evening—

(i) during the period from 1 April in any year to 31 August in that year, and

(ii) during the period from 1 September in any year to 31 March in the following year on any day on which a race-meeting at an authorised racecourse is taking place on or after 6.30 o’clock in the evening on that day.”.

67 .— (1) In this section “ register of firearms dealers ” means the register to be established and kept under section 9 of the Firearms Act 1925 .

(2) The duty of excise imposed by section 41(1) of the Finance Act 1925 on the registration of a person in the register of firearms dealers shall be charged, levied and paid at the rate of €340 in lieu of the rate specified in section 159(1) of the Finance Act 1992 .

(3) The duty of excise imposed by section 41(3) (inserted by section 52(c) of the Finance Act 1971 ) of the Finance Act 1925 on the registration of a person in the register of firearms dealers shall be charged, levied and paid at the rate of €55 in lieu of the rate specified in section 159 (2) of the Finance Act 1992 .

(4) This section comes into effect on 31 December 2007.

68 .— (1) In this section—

“ firearm certificate ” means a firearm certificate within the meaning of section 1 (1) (inserted by section 26 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 and to which section 3 (inserted by section 30 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 applies and a reference to “firearm” shall be read accordingly;

“ limited certificate ” has the same meaning as in section 3(11) (inserted by section 30 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 .

(2) In respect of every firearm certificate that is granted or renewed on or after 31 December 2007—

(a) an excise duty at the rates specified in the second column of the Table to this section shall be charged, levied and paid on every firearm certificate of a description set out in the first column of the Table opposite the rate set out in the second column, and

(b) subsections (2) and (3) of section 18 of the Finance Act 1964 shall not have effect.

TABLE

69 .— (1) In this section—

“ firearm certificate ” means a firearm certificate to which section 2 of the Firearms (Firearm Certificates for Non-Residents) Act 2000 applies and a reference to “ firearm ” shall be read accordingly;

“ limited certificate ” has the same meaning as in section 3(11) (inserted by section 30 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 .

(2) In respect of every firearm certificate that is granted on or after 31 December 2007—

(a) an excise duty at the rates specified in the second column of the Table to this section shall be charged, levied and paid on every firearm certificate of a description set out in the first column of the Table opposite the rate set out in the second column, and

(b) subsections (2) and (3) of section 18 of the Finance Act 1964 shall not have effect.

TABLE

70 .— (1) In this section “ authorisation of rifle or pistol club or shooting range ” means an authorisation under section 4A (inserted by section 33 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 .

(2) An excise duty of €1,000 shall be charged, levied and paid on every authorisation of rifle or pistol club or shooting range that is granted or renewed on or after 31 December 2007.

71 .— (1) In this section “ firearms training certificate ” has the same meaning as in section 2A (inserted by section 28 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 .

(2) In respect of every firearms training certificate that is issued on or after 31 December 2007 an excise duty at the rates specified in the second column of the Table to this section shall be charged, levied and paid on every firearms training certificate of a description set out in the first column of the Table opposite the rate set out in the second column.

TABLE

72 .— (1) In this section “licence for reloading of ammunition” means a licence under section 10A (inserted by section 40 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 .

(2) An excise duty of €90 shall be charged, levied and paid on every licence for reloading of ammunition that is granted or renewed on or after 31 December 2007.

73 .— (1) In this section “ authorisation to possess, use, carry, sell or expose for sale a restricted firearm ” means an authorisation under section 10 of the Firearms Act 1925 and to which subsections (4A) to (4G) (inserted by section 39 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 relate.

(2) An excise duty of €405 shall be charged, levied and paid on every authorisation to possess, use, carry, sell or expose for sale a restricted firearm that is granted or renewed on or after 31 December 2007.

74 .— The Finance Act 2001 is amended by inserting the following new section after section 139:

“139A.— Any thing detained or seized under the law relating to excise may, in addition to being duly kept by an officer, also be kept in any secure premises or place designated by the Commissioners for such purpose, and the Commissioners may designate a premises or place under the control of a person contracted to them for such purpose.”.