First Previous (Chapter V Advance Corporation Tax) Next (PART III Value- Added Tax)

10 1985

FINANCE ACT, 1985

PART II

Customs and Excise

Interpretation ( Part II ).

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

Tobacco products.

27. —(1) In this section and in the Second Schedule cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979).

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid, as on and from the 31st day of January, 1985, at the several rates specified in the Second Schedule in lieu of the several rates specified in the Third Schedule to the Finance Act, 1984 .

Cider and perry.

28. —The second column of the Fifth Schedule to the Finance Act, 1984 , shall be amended, as on and from the 31st day of January, 1985, by the substitution of “£0.69” and “£3.00” for “£0.53” and “£2.60”, respectively.

Hydrocarbons.

29. —(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 31st day of January, 1985, at the rate of £25.56 per hectolitre in lieu of the rate specified in section 73 (2) of the Finance Act, 1984 .

(2) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 31st day of January, 1985, at the rate of £18.99 per hectolitre in lieu of the rate specified in section 73 (6) of the Finance Act, 1984 .

(3) In respect of hydrocarbon oil used on or after the 1st day of February, 1985, for the purpose specified in section 35 (5) (b) of the Finance Act, 1981 , the amount of any repayment allowed under the said section shall be the amount of excise duty paid on the quantity of oil so used, in lieu of the amount referred to in section 60 (9) of the Finance Act, 1983 .

Mechanical lighters.

30. —Paragraph (a) of section 75 (2) of the Finance Act, 1980 , is hereby amended—

(a) with effect as on and from the 31st day of January, 1985, by the substitution of “£0.30” for “£0.20”, and

(b) with effect as on and from the 1st day of March, 1985, by the substitution of “£0.40” for “£0.30” (inserted by this section).

Bets.

31. —The duty on bets imposed by section 24 of the Finance Act, 1926 , shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931 ) be charged, levied and paid on bets entered into on or after the 4th day of February, 1985, at the rate of ten per cent. of the amount of the bet in lieu of the rate of twenty per cent. mentioned in section 41 of the Finance Act, 1975 .

Excise duty on mechanically propelled vehicles (new rates).

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

(2) The Act shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in paragraph 4 of Part I of the Schedule thereto of—

(a) “£30” for “£15” (inserted by the Finance Act, 1983 ), in subparagraph (a),

(b) “£30” for “£15” (inserted by the Finance Act, 1983 ), in subparagraph (b) (inserted by the Finance Act, 1973 ), and

(c) “£30” for “£15” (inserted by the Finance Act, 1983 ), in subparagraph (c) (inserted by the Finance Act, 1973 ).

(3) Subject to subsections (4) and (5), the Act shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in Part I of the Schedule thereto (as amended by section 80 of the Finance Act, 1984 ) of the following subparagraph for subparagraph (d) of paragraph 6:

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

not exceeding 8 horse-power

£8.50 for each unit or part of a unit of horse-power

exceeding 8 horse-power and not exceeding 12 horse-power

£11 for each unit or part of a unit of horse-power

exceeding 12 horse-power and not exceeding 15 horse-power

£13 for each unit or part of a unit of horse-power

exceeding 15 horse-power and not exceeding 16 horse-power

£14 for each unit or part of a unit of horse-power

exceeding 16 horse-power and not exceeding 20 horse-power

£16 for each unit or part of a unit of horse-power

exceeding 20 horse-power

£17 for each unit or part of a unit of horse-power

electrically propelled

£58.”

(4) Subsection (3) shall not have effect in relation to any vehicle—

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

(b) 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.

(5) Subsection (3) 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).

Excise duties on mechanically propelled vehicles (conversion from horse-power to cubic centimetres).

33. —(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 , and any reference to cubic centimetres is a reference to the cylinder capacity of an engine as referred to in the Act.

(2) The Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of October, 1985, be amended—

(a) by the substitution, in subparagraph (c) of paragraph 6 (as amended by the Finance Act, 1960 , and the Finance Act, 1983 ) of Part I of the Schedule thereto, of “not exceeding 1,012 cubic centimetres” for “not exceeding 8 horse-power”, of “exceeding 1,012 cubic centimetres” for “exceeding 8 horse-power”, and of “£2 for each 125 cubic centimetres or part thereof” for “£2 for each unit or part of a unit of horse-power”,

(b) by the substitution of the following subparagraph for subparagraph (cc) (inserted by the Finance Act, 1961 , and amended by the Finance Act, 1983 ) of paragraph 6 of Part I of the Schedule thereto:

“(ci) vehicles (commonly known as fork lift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only—

(a) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment,

(b) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than half of a mile to and from the site where it is loading or unloading—

not exceeding 1,012 cubic centimetres or electrically propelled

£16

exceeding 1,012 cubic centimetres

£2 for each 125 cubic centimetres or part thereof”,

(c) by the substitution of the following subparagraph for subparagraph (ccc) (inserted by the Finance Act, 1983 ) of paragraph 6 of Part I of the Schedule thereto:

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

not exceeding 1,012 cubic centimetres or electrically propelled

£26.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£29.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£33.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£39.00

exceeding 1,387 cubic centimetres

£44.00”,

(d) by the substitution of the following subparagraphs for subparagraph (d) (inserted by section 71 (5) of the Finance Act, 1982 ) of paragraph 6 of Part I of the Schedule thereto:

“(ciii) any vehicle (excluding a taxi) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose—

not exceeding 1,012 cubic centimetres

£24.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£27.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£30.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£33.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£36.00

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£39.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£42.00

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£45.00

exceeding 1,887 cubic centimetres

£50.00

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

not exceeding 1,012 cubic centimetres

£24.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£27.00

exceeding 1,137 cubic centimetres

£30.00”,

(e) by the insertion of the following subparagraph after subparagraph (civ) (inserted by this section) in paragraph 6 of Part I of the Schedule thereto:

“(cv) vehicles constructed or adapted for the carriage of more than eight persons which are owned by a youth or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation—

not exceeding 137 cubic centimetres

£8.50

exceeding 137 cubic centimetres but not exceeding 262 cubic centimetres

£17.00

exceeding 262 cubic centimetres but not exceeding 387 cubic centimetres

£25.50

exceeding 387 cubic centimetres but not exceeding 512 cubic centimetres

£34.00

exceeding 512 cubic centimetres but not exceeding 637 cubic centimetres

£42.50

exceeding 637 cubic centimetres but not exceeding 762 cubic centimetres

£51.00

exceeding 762 cubic centimetres but not exceeding 887 cubic centimetres

£59.50

exceeding 887 cubic centimetres but not exceeding 1,012 cubic centimetres

£68.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£99.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£110.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£121.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£132.00

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£169.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£182.00

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£195.00

exceeding 1,887 cubic centimetres

£224.00

electrically propelled

£58.00”,

(f) by the insertion in subparagraph (b) of paragraph 3 of Part I of the Schedule thereto after “Vehicles” of “(other than those referred to in subparagraph (c) of this paragraph)”,

(g) by the insertion of the following subparagraph after subparagraph (b) of paragraph 3 of Part I of the Schedule thereto:

“(c) vehicles which are large public service vehicles within the meaning of the Road Traffic Act, 1961 , and which are used only for the carriage of children, or children and teachers, being carried to or from school or to or from school-related physical education activities, and are either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations, 1963 (S.I. No. 191 of 1963), as amended, or owned or operated by a statutory transport undertaking—

not exceeding 1,012 cubic centimetres or electrically propelled

£22.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£25.50

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£29.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£33.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£37.50

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£42.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£46.50

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£51.00

exceeding 1,887 cubic centimetres

£55.00”,

and

(h) by the substitution of the following subparagraph for subparagraph (d) (as amended by section 32 of this Act) of paragraph 6 of Part I of the Schedule thereto:

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

not exceeding 137 cubic centimetres

£8.50

exceeding 137 cubic centimetres but not exceeding 262 cubic centimetres

£17.00

exceeding 262 cubic centimetres but not exceeding 387 cubic centimetres

£25.50

exceeding 387 cubic centimetres but not exceeding 512 cubic centimetres

£34.00

exceeding 512 cubic centimetres but not exceeding 637 cubic centimetres

£42.50

exceeding 637 cubic centimetres but not exceeding 762 cubic centimetres

£51.00

exceeding 762 cubic centimetres but not exceeding 887 cubic centimetres

£59.50

exceeding 887 cubic centimetres but not exceeding 1,012 cubic centimetres

£68.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£99.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£110.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£121.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£132.00

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£169.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£182.00

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£195.00

exceeding 1,887 cubic centimetres but not exceeding 2,012 cubic centimetres

£224.00

exceeding 2,012 cubic centimetres but not exceeding 2,137 cubic centimetres

£272.00

exceeding 2,137 cubicecentimetres but not exceeding 2,262 cubic centimetres

£288.00

exceeding 2,262 cubic centimetres but not exceeding 2,387 cubic centimetres

£304.00

exceeding 2,387 cubic centimetres but not exceeding 2,512 cubic centimetres

£320.00

For each additional 125 cubic centimetres or part thereof.

£17.00

electrically propelled

£58.00”.

(3) Subparagraphs (1) and (2) of paragraph 5 of Part II of the Schedule to the Act are hereby repealed with effect from the 1st day of October, 1985.

(4) The Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975), and paragraph 3 of the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977 (S.I. No. 112 of 1977), are hereby revoked with effect from the 1st day of October, 1985.

Reduction of duty on motor vehicle parts and accessories.

34. —The Order of 1975 is hereby amended by the substitution in column (2) of the Fifth Schedule at reference number 2—

(a) with effect as on and from the 1st day of June, 1985, of “20 per cent.” for “25 per cent.” (inserted by section 67 of the Finance Act, 1982 ),

(b) with effect as on and from the 1st day of October, 1985, of “15 per cent.” for “20 per cent.” (inserted by this section), and

(c) with effect as on and from the 1st day of February, 1986, of “10 per cent.” for “15 per cent.” (inserted by this section).

Provisions relating to excise duty on table waters.

35. —(1) An officer of Customs and Excise may, at all reasonable times, enter any premises on which the manufacture of table waters liable to a duty of excise is reasonably believed by the officer to be carried on and may there make such search and investigation and take such samples of such table waters, or of any beverage or liquor reasonably believed by the officer to be such table waters, or of any substance or mixture reasonably believed by the officer to be for use in the manufacture of such table waters, as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to any dealing in such table waters.

(2) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

Amendment of Finance (New Duties) Act, 1916.

36. —Section 6 of the Finance (New Duties) Act, 1916, is hereby amended—

(a) in the second paragraph of subsection (1), by the substitution of “liable to forfeiture” for “forfeited” and of “£1,000” for “two hundred pounds” (inserted by section 43 of the Finance Act, 1969 ), and

(b) in the second paragraph of subsection (2), by the substitution of “an Excise penalty of £500” for “a fine not exceeding twenty pounds”,

and the said paragraphs of the said subsections (1) and (2), as so amended, are set out in the Table to this section.

TABLE

If any person acts in contravention of or fails to comply with any such regulation, the article in respect of which the offence is committed shall be liable to forfeiture, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of £1,000.

If any person prevents or obstructs the entry of any officer so appointed he shall be liable on summary conviction to an Excise penalty of £500.

Amendment of section 26 (powers of entry and search for documents) of Finance Act, 1926.

37. —Subsection (1) of section 26 of the Finance Act, 1926 , is hereby amended by the substitution of “, whether or not in the possession of such person, relating or believed by such officer to relate to the said business” for “relating to the said business” and the said subsection (1), as so amended, is set out in the Table to this section.

TABLE

(1) Any officer of customs and excise may at any time enter any premises in which the business of bookmaking is or is believed by such officer to be carried on and may there search for, inspect, and take copies of or extracts from any books, accounts, letters, and other documents there found relating or believed by such officer to relate to the said business of bookmaking and may further require any person found in such premises to produce all documents in such premises, whether or not in the possession of such person, relating or believed by such officer to relate to the said business.

Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975.

38. Section 43 of the Finance Act, 1975 , is hereby amended by the substitution in subsection (5) of “£1,000” for “£300” in both places where it occurs and the said subsection (5), as so amended, is set out in the Table to this section.

TABLE

(5) (a) A person who, in relation to any premises, contravenes subsection (3) shall be guilty of a separate offence in respect of each gaming machine made available for play on the premises and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence, and the machine in respect of which the offence was committed shall be liable to forfeiture.

(b) A holder of a gaming machine licence who causes or permits one or more gaming machines in excess of the number specified in the licence to be made available for play on the premises to which the licence relates shall be guilty of a separate offence in respect of each gaming machine so caused or permitted to be made available for play and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence and such number of machines as is equal to the difference between the number so specified and the number so made available shall be liable to forfeiture.

Proceedings in excise cases in the District Court.

39. —(1) Notwithstanding the provisions of any other enactment, proceedings instituted in the District Court for the recovery of any fine or penalty imposed under or by virtue of the statutes which relate to the duties of excise or to the management of those duties or under any instrument relating to the duties of excise or the management of those duties made under statute may be so instituted—

(a) in case such fine or penalty relates to an offence connected with any of the duties imposed by paragraphs 4 and 5 of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), within three years from the date of the commission of the offence, or

(b) in any other case, within one year from the date of the commission of the offence in respect of which such fine or penalty was imposed.

(2) Proceedings for the condemnation of any goods seized as liable to forfeiture under or by virtue of the statutes which relate to the duties of excise or to the management of those duties may be instituted in the District Court.

(3) Section 3 of the Excise Act, 1848, is hereby repealed.

(4) Section 75 (4) of the Finance Act, 1984 , is hereby repealed.

Confirmation of Orders.

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

TABLE

S.I. No. 252 of 1984

Imposition of Duties (No.270) (Spirits) Order, 1984

S.I. No. 352 of 1984

Imposition of Duties (No. 271) (Beer) Order, 1984

S.I. No. 353 of 1984

Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984

S.I. No. 354 of 1984

Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984

S.I. No. 41 of 1985

Imposition of Duties (No. 274) (Televisions) Order, 1985