PART II

Customs and Excise

57. — Section 65 of the Finance Act, 1982 , shall be amended, as on and from the 1st day of April, 1983,—

(a) in subsection (1), by the deletion of “‘aircraft’ means an aircraft suitable for the carriage of more than fifteen passengers;”,

and

(b) in subsection (3), by the substitution of the following paragraph for paragraph (b):

“(b) The rate at which the duty of excise imposed by subsection (2) of this section shall be paid shall be £5 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship or an aircraft on a voyage or a flight, as the case may be, to a destination (other than a destination in Northern Ireland) outside the State.”.

58. —The duty of excise on televisions imposed by paragraph 5(1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 10th day of February, 1983, at the several rates specified in the First Schedule in lieu of the several rates specified in the Sixth Schedule to the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982).

59. —The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 (S.I. No. 49 of 1982), shall be charged, levied and paid, as on and from the 10th day of February, 1983, at the rate of £40 for each video player in lieu of the rate specified in the said paragraph 4.

60. —(1) In this section “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

(2) Notwithstanding clause (b) or (c) of paragraph 11 (5) of the Order of 1975, the duty of excise imposed by paragraph 11 (1) of the said Order shall be charged, levied and paid at the rate of £1.75 per hectolitre, as on and from the 10th day of February, 1983, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies, in lieu of the rate specified in section 70 (4) of the Finance Act, 1980 .

(3) Notwithstanding subparagraph (6) of paragraph 12 of the Order of 1975, the duty of excise imposed by subparagraph (1) of the said paragraph 12 shall be charged, levied and paid at the rate of £1.75 per hectolitre, as on and from the 10th day of February, 1983, on hydrocarbon oil to which the said subparagraph (6) applies in lieu of the rate specified in section 70 (5) of the Finance Act, 1980 .

(4) Paragraph 11 (7) of the Order of 1975, as amended by section 40 (3) of the Finance Act, 1976 , shall be amended, as on and from the 10th day of February, 1983, by the substitution for “£1.53” (inserted by the Finance Act, 1980 ) of “£1.75”.

(5) Any authorisation issued before the 10th day of February, 1983, under the provisions of paragraph 11 (7) of the Order of 1975 in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of articles chargeable with the duty imposed by paragraph 11 (1) of the Order of 1975, upon payment of a duty of excise at the rate of £1.53 per hectolitre payable under section 70 (6) of the Finance Act, 1980 , shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £1.75 per hectolitre in lieu of payment of the duty of excise aforesaid.

(6) The repayments of excise duty provided for in paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 9th day of February, 1983, be at the rate of duty paid less an amount of £1.75 per hectolitre in lieu of the rate specified in section 70 (8) of the Finance Act, 1980 .

(7) Paragraph 12 (1) of the Order of 1975, as amended by section 70 (9) of the Finance Act, 1980 , is hereby amended by the deletion of the proviso thereto.

(8) The amount of any rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil (other than fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981)) which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 10th day of February, 1983, be the amount of excise duty chargeable less an amount calculated at the rate of £1.75 per hectolitre in lieu of the rate specified in section 70 (10) of the Finance Act, 1980 .

(9) The amount of any repayment allowed under section 35 (5) (b) of the Finance Act, 1981 , shall, in respect of any hydrocarbon oil imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 10th day of February, 1983, be the amount of excise duty paid less an amount calculated at the rate of £1.09 per hectolitre.

(10) Section 42 (2) of the Finance Act, 1976 , shall be amended, as on and from the 10th day of February, 1983, by the substitution for “£0.07” (inserted by the Finance Act, 1980 ) of “£0.08”.

(11) Paragraph 12 (11) of the Order of 1975 is hereby amended—

(a) by the substitution for “a passenger road service in respect of which the licence was granted” of “the passenger road service” and

(b) by the substitution for “repay to the licensee” of “repay to him”.

61. —The duty of excise imposed by paragraph 4 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979, on category A motor vehicles (within the meaning of the said Order) shall be charged, levied and paid, as on and from the 1st day of July, 1983—

(a) in so far as it is chargeable on such vehicles which derive their motive power from an internal combustion engine and which exceed 16 horse-power (calculated in accordance with regulations made by the Minister for the Environment under section 1 (3) of the Finance (Excise Duties) (Vehicles) Act, 1952 , for the purpose of a rate of duty specified in the Schedule to the said Act), at the rate of an amount equal to 64.5 per cent. of the chargeable value (within the meaning aforesaid) in lieu of the rate specified in paragraph 10 of the Imposition of Duties (No. 259) (Excise Duties) Order, 1982, and

(b) in so far as it is chargeable on other such vehicles (other than motor-cycles, auto-cycles, or cycles fitted with an auxiliary motor, whether or not incorporating side-cars), at the rate of an amount equal to 54.5 per cent. of the chargeable value (within the meaning aforesaid) in lieu of the rate specified in section 7 of the Finance (No. 2) Act, 1981 .

62. —The duty of excise imposed by section 17 of the Finance Act, 1956 , on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 , shall be charged, levied and paid on such licences issued on or after the 10th day of February, 1983, at the rates specified in the Second Schedule in lieu of the rates specified in Part III of the Seventh Schedule to the Finance Act, 1980 .

63. —(1) Section 74 (1) of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for “£37.50”, “£75”, “£112.50” and “£150” (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982)) of “£62.50”, “£125”, “£187.50” and “£250”, respectively.

(2) Section 43 (7) (aa) of the Finance Act, 1975 (inserted by the Finance Act, 1980 ), shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for “£25”, “£50”, “£75” and “£100” (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982) of “£40”, “£80”, “£120” and “£160”, respectively.

64. —The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1983, be charged, levied and paid at the rates specified in the Third Schedule in lieu of the rates specified in Part II of the Seventh Schedule to the Finance Act, 1980 .

65. —(1) Section 37 of the Finance Act, 1925 , is hereby amended by the substitution in subsection (1) of “£5” for “£1” (inserted by the Finance Act, 1975 ) and the said subsection (1), as so amended, is set out in the Table to this subsection.

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(1) On and after the 1st day of January, 1926, an excise duty (in this Act referred to as dog duty) of £5 shall be payable on every dog aged one month or upwards in respect of every year or part of a year during which such dog is kept in Saorstát Éireann.

(2) Section 33 of the Finance Act, 1963 , is hereby amended by the substitution in subsections (1) and (2) of “£100” for “£25” (inserted by the Finance Act, 1975 ) and the said subsections (1) and (2), as so amended, are set out in the Table to this subsection.

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(1) Any person who is liable to pay dog duty may elect to pay an annual sum of £100 in respect of such duty in lieu of the rate specified in subsection (1) of section 37 of the Finance Act, 1925 , and this amount shall be paid and collected through the Post Office by means of a general licence to be taken out annually by such person.

(2) Any person who pays a sum of £100 and takes out a general licence in accordance with this section shall be deemed to have paid dog duty in respect of all dogs kept by him during the whole or any part of the year to which the general licence relates.

(3) Section 44 (3) of the Finance Act, 1975 , is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under section 37 of the Finance Act, 1925 , shall be liable on summary conviction to an excise penalty of £20.

(4) This section shall come into operation on the 1st day of January, 1984.

66. —(1) In this section “the Act” means the Auctioneers and House Agents Act, 1947 .

(2) The duty of excise on an auctioneer's licence (within the meaning of the Act) imposed by section 11 of the Finance Act, 1947 , shall be charged, levied and paid at the rate of £125 in lieu of the rate specified at reference number 1 in Part IV of the Seventh Schedule to the Finance Act, 1980 .

(3) The duty of excise on an auction permit (within the meaning of the Act) imposed by section 12 of the Finance Act, 1947 , shall be charged, levied and paid at the rate of £125 in lieu of the rate specified at reference number 2 in Part IV of the Seventh Schedule to the Finance Act, 1980 .

(4) Section 6 of the Act is hereby amended by the substitution in subsection (3) of “£500” for “one hundred pounds” and the said subsection (3), as so amended, is set out in the Table to this subsection.

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(3) A person who, in contravention of this section carries on or holds himself out or represents himself as carrying on the business of auctioneer or conducts an auction shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £500.

(5) The duty of excise on a house agent's licence (within the meaning of the Act) imposed by section 13 of the Finance Act, 1947 , shall be charged, levied and paid at the rate of £62.50 in lieu of the rate specified at reference number 3 in Part IV of the Seventh Schedule to the Finance Act, 1980 .

(6) Section 7 of the Act is hereby amended by the substitution in subsection (3) of “£500” for “one hundred pounds” and the said subsection (3), as so amended, is set out in the Table to this subsection.

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(3) A person who, in contravention of this section carries on or holds himself out or represents himself as carrying on the business of house agent or acts as a house agent shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £500.

(7) This section shall come into operation on the 6th day of July, 1983.

67. —(1) The duty of excise imposed by section 17 of the Finance Act, 1931 , on a bookmaker's licence issued under the Betting Act, 1931 , shall be charged, levied and paid, as on and from the 1st day of December, 1983, at the rate of £125 in lieu of the rate specified at reference number 4 in Part IV of the Seventh Schedule to the Finance Act, 1980 .

(2) The duty of excise imposed by section 18 of the Finance Act, 1931 , on the registration, or on the renewal of the registration, under the Betting Act, 1931 , of any premises in which the business of bookmaking is carried on shall be charged, levied and paid, as on and from the 1st day of December, 1983, at the rate of £125 in lieu of the rate specified at reference number 5 in Part IV of the Seventh Schedule to the Finance Act, 1980 .

68. —(1) In this section “licence” shall be construed as including permit and certificate.

(2) Where it is shown to the satisfaction of the Revenue Commissioners in respect of a licence to which subsection (4) of section 77 of the Finance Act, 1980 , relates that either—

(a) no trading took place under the licence, or

(b) the holder of the licence did not engage in the activity to which the licence relates during the period of validity of the licence,

the Commissioners may, subject to compliance with such conditions as they may think fit to impose and notwithstanding the provisions of subsection (6) of the said section 77, repay the duty of excise paid on the said licence.

69. —Section 50 of the Finance (1909-10) Act, 1910, is hereby amended—

(a) by the substitution in subsection (2) of “£500” for “one hundred pounds”, and

(b) by the substitution in subsection (3) of “£500” for “fifty pounds”,

and the said subsections (2) and (3), as so amended, are set out in the Table to this section.

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(2) If any person deals wholesale in any intoxicating liquor, for the wholesale dealing in which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.

(3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.

70. —(1) Subsection (12) (inserted by the Finance Act, 1940 ) of section 21 of the Finance Act, 1935 , is hereby amended—

(a) by the substitution of “£1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture” for “£500 and the oil in respect of which the offence was committed shall be forfeited” (inserted by the Finance Act, 1976 ),

(b) by the substitution in paragraph (i) (inserted by the Finance Act, 1976 ) of “this section” for “the section”,

(c) by the substitution of the following paragraph for paragraph (ii) (inserted by the Finance Act, 1976 ):

“(ii) if—

(I) a concealed tank or other container, or

(II) any device, contrivance or method of any kind,

is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section,”,

and

(d) by the substitution of “the vehicle shall be liable to forfeiture” for “the vehicle shall be forfeited” (inserted by the Finance Act, 1976 ),

and so much of the said subsection (12), as so amended, as follows paragraph (e) thereof is set out in the Table to this subsection.

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such person shall be guilty of an offence under this section and shall be liable to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture and, in the case of an offence involving a motor vehicle—

(i) if it is a second or subsequent offence under this section by the person, or

(ii) if—

(I) a concealed tank or other container, or

(II) any device, contrivance or method of any kind,

is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section,

the vehicle shall be liable to forfeiture.

(2) Section 21 (15) of the Finance Act, 1935 , is hereby amended by the insertion in the definition of “motor vehicle” (inserted by the Finance Act, 1942) after “road roller” of “or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 ”, and the said definition, as so amended, is set out in the Table to this subsection.

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the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 .

71. — Section 23 of the Finance Act, 1946 , is hereby amended—

(a) in paragraph (i), by the substitution of “liable to forfeiture” for “forfeited”,

(b) in paragraph (ii), by the substitution of “the sum of £1,000” for “either treble the value of all such goods or articles or the sum of one hundred pounds, at the election of the Revenue Commissioners”, and

(c) by the addition of the following subsection:

“(2) Where a duty of excise chargeable on any goods is not paid at the time at which payment thereof becomes due or within such longer period as may be permitted for payment by or under any enactment, the goods shall be liable to forfeiture.”,

and the said paragraphs (i) and (ii), as so amended, are set out in the Table to this section.

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(i) all such goods and articles and all such materials, utensils and vessels respectively shall be liable to forfeiture,

(ii) every person who removes, deposits, or conceals or is concerned in removing, depositing, or concealing, any such goods or articles, with intent to defraud the Minister for Finance of such duty or any part thereof, shall forfeit the sum of £1,000.

72. — Section 34 of the Finance Act, 1963 , is hereby amended—

(a) in subsection (4)—

(i) in paragraph (c) (i), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976 ),

(ii) in paragraph (d) (ii), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976 ),

and

(b) in subsection (5), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976 ),

and the said paragraphs (c) (i) and (d) (ii) and subsection (5), as so amended, are set out in the Table to this section.

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(c) (i) in case treble the estimated value exceeds £1,000, the offence shall be tried on indictment, and,

(d) (ii) where treble the value so determined exceeds £1,000, the offence shall be tried on indictment,

(5) An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed £1,000.

73. —(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) The Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended—

(a) by the substitution in section 1 (2) (b) of “forty pounds or less” for “thirty pounds or less” (inserted by the Finance Act, 1982 ),

(b) by the substitution in paragraph 1 of Part I of the Schedule thereto of “£5”, “£11”, “£18”, “£26”, “£33”, “£6”, “£28”, “£21” and “£7” for “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” and “£6”, respectively,

(c) by the substitution in paragraph 4 of Part I of the Schedule thereto of—

(i) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (a),

(ii) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (b) (inserted by the Finance Act, 1973 ),

(iii) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (c) (inserted by the Finance Act, 1973 ), and

(iv) “£75” for “£50” in paragraph (d) (inserted by the Finance Act, 1973 ),

(d) by the substitution in paragraph 4A (inserted by the Finance Act, 1961 ) of Part I of the Schedule thereto of “£10”, “£20”, “£30” and “£40” for “£5”, “£10”, “£15” and “£20”, respectively,

(e) by the substitution in Part I of the Schedule thereto (as amended by section 93 of the Finance Act, 1973 ) of the following paragraph for paragraph 5:

“5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:

(f) by—

(i) the substitution in subparagraph (c) of paragraph 6 of Part I of the Schedule thereto of “£16” and “£2” for “£8” and “£1”, respectively, and

(ii) the substitution in subparagraph (cc) (inserted by the Finance Act, 1961 ) of the said paragraph 6 of “£16” and “£2” for “£8” and “£1”, respectively,

(g) by the insertion of the following subparagraph before subparagraph (d) of the said paragraph 6 of Part I of the Schedule thereto:

“(ccc) any vehicle which is used as a hearse and for no other purpose—

(3) (a) Subject to paragraphs (b) and (c) of this subsection, the Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of April, 1983, be further amended by the substitution in Part I of the Schedule thereto (as amended by section 71 of the Finance Act, 1982 ) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

(b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle—

(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose, or

(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose.

(c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).

(4) (a) The Act shall be further amended by the insertion in Part I of the Schedule after paragraph 4A (inserted by the Finance Act, 1961 ) of the following paragraph:

“4B Vehicles (commonly known as ‘off-road dumpers’) exceeding 4 cubic yards in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like materials and incapable by reason of their design and construction of exceeding a speed of 30 miles per hour on a level road under their own power and which are the subject of special permits under article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations 1963, (S.I. No. 190 of 1963) £250.”.

(b) The appropriate repayments shall be made having regard to the foregoing provisions of this subsection and the repayments shall be made in accordance with such directions as may be given by the Minister for the Environment.

(c) This subsection shall come into operation on such day as may be fixed therefor by order made by the Minister for the Environment.

(5) (a) Section 94 (2) of the Finance Act, 1973 , shall be amended—

(i) by the substitution of “£2” for “£1” in paragraph (a) (inserted by the Finance (No. 2) Act, 1981 ),

(ii) by the substitution of “£10” for “£5” in subparagraph (aa) (inserted by the Finance (No. 2) Act, 1981 ),

(iii) by the substitution of “£40” for “£20” in paragraph (c) (inserted by the Finance Act, 1981 ), and

(iv) by the substitution of “£20” for “£10” in paragraph (d) (inserted by the Finance Act, 1981 ).

(b) Paragraph (a) of this subsection shall have effect in respect of vehicles in relation to which licences under section 1 of the Act are taken out for periods beginning on or after the 1st day of April, 1983.

74. —The Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as on and from the 1st day of April, 1983, be amended by the substitution in section 4 (1A) (inserted by the Finance Act, 1961 ) of the following paragraphs for paragraphs (a) and (b):

“(a) four pounds if the period of the licence is one year, and

(b) four pounds for each year of the period of the licence if that period is two or more years,”.

75. —Section 15(2) of the Finance Act, 1922, shall, as applied by section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952 , and notwithstanding the terms of the latter section, have effect, as respects licences to which the said section 15(2) applies taken out on or after the 1st day of January, 1984, as if—

(a) “£200” were substituted for “£100” (inserted by the Finance Act, 1980 ) in paragraph (a),

(b) “£40” were substituted for “£20” (inserted by the said Finance Act, 1980 ) in paragraphs (a) and (b), and

(c) “£8” were substituted for “£4” (inserted by the said Finance Act, 1980 ) in paragraph (b).

76. —The Orders mentioned in the Table to this section are hereby confirmed—

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