HC Deb 07 April 1959 vol 603 cc65-71

1. Beer (Excise and Customs)

Motion made,

That— (a) as from the eighth day of April, nineteen hundred and fifty-nine the duties of excise and customs, and the excise and customs drawbacks, in respect of beer shall be as shown in Part I of the following Table;

TABLE
PART I
BEER OTHER THAN BLACK BEER FALLING WITHIN PART II
Specific gravity of worts before fermentation Rates
Excise duty Excise drawback Preferential customs duty Full customs duty Drawback on preferential customs duty Drawback on full customs duty
1. 2. 3. 4. 5. 6. 7.
£ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.
1030 degrees or less. 5 11 9½ 5 11 11½ 5 12 2½ 6 12 2½ 5 11 11½ 6 11 11½
Exceeding 1030 degrees. 5 11 9½ 5 11 11½ 5 12 2½ 6 12 2½ 5 11 11½ 6 11 11½
and 6s. 7½d. and 6s. 7½d. and 6s. 7½d. and 6s. 7½d. and 6s. 7½d. and 6s. 7½d.
for each additional degree. for each additional degree. for each additional degree. for each additional degree. for each additional degree. for each additional degree.

Provisions as to Part I

1. Columns 4 and 6 relate only to beer qualifying for Commonwealth preference, and columns 5 and 7 do not relate to such beer.

2. As respect beer the worts whereof before fermentation were of a specific gravity of less than 1030 degrees,— (a) the excise drawback shall not exceed by more than twopence for every 36 gallons

(b)paragraph (a) of this Resolution shall not apply to black beer, the worts whereof before fermentation were of a specific gravity of 1200 degrees or more, but in respect of such beer duties of excise and customs shall, as from the eighth day of April, nineteen hundred and fifty-nine be charged, and drawbacks allowed, as shown in Part II of the following Table;

(c)the said duties and drawbacks shall be in addition to those charged and allowed under section two of the Finance Act, 1933 and section three of the Finance Act, 1957 but in lieu of any other duty or drawback in respect of beer;

(d)subsection (6) of section one hundred and thirty-three (relief from duty on beer prepared by mixing) of the Customs and Excise Act, 1952, shall apply to all beer so prepared after the seventh day of April, nineteen hundred and fifty-nine, except beer which is not black beer the worts whereof before fermentation were of a specific gravity of 1200 degrees or more but is beer of which one of the constituents was such black beer;

(e)no rebate shall be allowed after the said seventh day of April in respect of black beer;

(f)this Resolution does not affect drawback in respect of beer as to which it is shown to the satisfaction of the Commissioners that duty was paid under the law replaced by this Resolution.

the amount of duty which is shown to the satisfaction of the Commissioners to have been paid;

(b) the amount of customs drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid, less threepence for every 36 gallons.

PART II
BLACK BEER OF GRAVITY OF TWELVE HUNDRED DEGREES OR MORE
Specific gravity of worts before fermentation Rates
Excise duty Excise drawback Customs duty Customs drawback
1. 2. 3. 4. 5.
£ s. d. £ s. d. £ s. d. £ s. d.
1200 degrees … … 11 15 7 11 15 9 11 16 0 11 15 9
Exceeding 1200 degrees … 11 15 7 11 15 9 11 16 0 11 15 9
and 1s. 5d. for each additional degree. and 1s. 5d. for each additional degree. and 1s. 5d. for each additional degree. and 1s. 5d. for each additional degree.

General

1. The excise duties are in respect of beer brewed in the United Kingdom and the customs duties in respect of beer imported into the United Kingdom, and the drawbacks are on the exportation from the United Kingdom as merchandise, or for use as ships' stores, of beer on which it is shown to the satisfaction of the Commissioners that the excise duty or customs duty, as the case may be, has been paid.

2. Any rate of duty in this Table is for thirty-six gallons of beer the worts whereof before fermentation were of the gravity specified in the Table in relation to that rate, and duty or drawback on any less number of gallons shall be charged or allowed proportionately.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.—[Mr. Amory.]

The CHAIRMAN put the Question thereupon forthwith pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions).

Question agreed to.

The CHAIRMAN then proceeded successively to put forthwith the Question on each further Motion made by a Minister of the Crown, save the last Motion.

2. Liquor Licences (Excise)

Motion made, and Question, That, in relation to licences bearing a date after the seventh day of April, nineteen hundred and fifty-nine,— (a) the amount of the duty of excise chargeable on a licence specified in the first column of the following Table shall be the amount specified in relation thereto in the second column of that Table:

TABLE
Description of licence Amount of duty
£ s. d.
Dealer's licence under section one hundred and forty-six of the Customs and Excise Act, 1952 5 0 0
Retailer's on-licence under section one hundred and forty-nine of the said Act of 1952—
Spirits 5 0 0
Beer 1 10 0
Wine 1 10 0
Sweets 1 0 0
Cider 1 0 0
Retailer's off-licence under the said section one hundred and forty-nine —
Spirits 2 0 0
Beer 1 10 0
Wine 1 10 0
Sweets 1 0 0
Cider 1 0 0
Occasional licence under section one hundred and fifty-one of the said Act of 1952—
All intoxicating liquors 10 0
Beer or wine only 5 0
Passenger vessel licence under section one hundred and fifty-three of the said Act of 1952 1 0 0

(b) relief from duty on retailers' licences shall not be allowed under any of the following provisions—

the proviso to paragraph 1 and paragraphs 3 to 12 of the Fourth Schedule to the Customs and Excise Act, 1952,

sections thirteen and fourteen of the Finance Act, 1942,

section forty-seven of the Finance (1909-10) Act, 1910;

(c). the amount of the reduced duty under section one hundred and sixty-seven of the said Act of 1952 on a licence for the sale of spirits of wine for medicinal or scientific purposes shall be two pounds:

(d). the relief from duty allowed by reason that a licence to a person as a dealer or retailer is granted after the commencement of the licence year shall be calculated in accordance with section two hundred and thirty-seven of the said Act of 1952, so however that, where a dealer or retailer has been granted relief under subsection (3) of section one hundred and sixty-nine of the said Ac: of 1952 on his trade being temporarily discontinued, the said section two hundred and thirty-seven shall apply as respects the grant, on his first resuming his trade thereafter, of his new licence as a dealer or- retailer as if paragraphs (a) and (b) of subsection (1) thereof were omitted;

(e) relief from duty on a retailer's or dealer's licence under subsections (1) to (3) of section one hundred and sixty-nine of the said Act of 1952 shall he limited to such proportion of the full amount of duty for a year as is specified in the following table in relation to the month during which the licence ceases to be in force or, as the case may be, the trade is discontinued, that is to say,

Month from the commencement of the licence year Proportion of full duty
first to third three-quarters
fourth to sixth one-half
seventh to ninth one-quarter,
and that amendments of the law be made arising out of the foregoing provisions of this Resolution.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.—[Mr. Amory.]

put and agreed to

3. Registered clubs (Excise)

Motion made, and Question,

That— (a) for the year 1960 and subsequent years, in lieu of the duty on statements of purchases imposed by section one hundred and fifty-six of the Customs and Excise Act, 1952, the secretary of a registered club shall be required to take out an excise licence, on which there shall be charged a duty of live pounds, authorising the supply of intoxicating liquor in the premises specified in the licence to members of the club and their guests, and provision shall be made for matters supplementary to the new charge to tax; (b)in relation to a statement of the purchases made in the year 1959 the secretary of a registered club shall not be entitled to elect that the duty on the statement shall he charged for each pound paid by or on behalf of the club during the year 1959 in respect of a purchase of intoxicating liquor.—[Mr. Amory.]

put and agreed to.

4. Justices' on-licences (monopoly value and compensation charges)

Motion made, and Question, That in respect of justices' on-licences—

  1. (a) no condition shall be imposed requiring payment of monopoly value, and any sum paid under such a condition which became due after the seventh day of April, nineteen hundred and fifty-nine shall be repaid;
  2. (b) on renewals in the year 1960 or any subsequent year appropriate percentages of the maximum charge fixed under section eighteen of the Licensing Act, 1953 shall be determined by reference to the annual values by reference to which such percentages fell to be determined for the year 1958, and the amount of any compensation charge to be levied in respect of a renewal in the year 1959 shall be calculated as if the appropriate percentage had been so determined for that year.—[Mr. Amory.]

put and agreed to.

5. Hydrocarbon Oils (Rebates)

Motion made, and Question, That as from the eighth day of April, nineteen hundred and fifty-nine

  1. (a)for the purposes of section two hundred of the Customs and Excise Act, 1952 (by which rebates are not allowed on heavy oils used as fuel for vehicles to which that section applies) and the definition of " heavy oil vehicle " in section two hundred and two of that Act (which enables regulations to be made for giving effect to section two hundred) heavy oils shall he deemed to be used as fuel for a vehicle if. but only if, they are used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as the engine so provided;
  2. (b)the said section two hundred shall not apply to any vehicle while not used on a public road unless a licence under the Vehicles (Excise) Act, 1949 or the Vehicles (Excise) Act (Northern Ireland), 1954 is in force for the vehicle or a certificate or document in the form of a licence, issued in pursuance of regulations under section twenty of the Act of 1949 or of 1954 (which relate to the registration of exempted vehicles) is current in respect of the vehicle, and shall not in any circumstances apply to any vehicle exempted from duty under the Act of 1949 by paragraph (h) of subsection (1) of section seven (which relates to road construction vehicles) or subsection (4) of that section (which provides for exempting occasional use of roads in passing from one part of a holding to another) or exempted from duty under the Act of 1954 under paragraph (h) of subsection (1) of section seven (road construction vehicles) or subsection (5) of that section (occasional use) or to any vehicle mentioned in paragraphs (a) to (d) of subsection (2) of section four of that Act
  3. (c)subject to the foregoing paragraph, the said section two hundred shall apply to any 71 vehicle chargeable with duty under the Act of 1949 or 1954 as a goods vehicle.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.—[Mr. Amory.]

put and agreed to.

6. Mechanically propelled vehicles kepton roads (Excise)

Motion made, and Question, That vehicle excise duties shall be chargeable in respect of the keeping, as well as the use, of mechanically propelled vehicles on roads.—[Mr. Amory.]

put and agreed to.

7. Hackney Carriages (Excise) Motion made, and Question, That in the case of any licence under the Vehicles (Excise) Act, 1949, taken out after the seventh day of April, nineteen hundred and fifty-nine for a hackney carriage not being a tramcar, the annual rate of duty

  1. (a) if the carriage has seating capacity for four persons or less, shall be ten pounds,
  2. (b) if the carriage has seating capacity for more than four persons, shall be twelve pounds together with an additional ten shillings for each person beyond twenty for whom the carriage has seating capacity,
seating capacity being calculated exclusive of the driver. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.—[Mr. Amory.]

Put and agreed to.

8. Hackney Carriages (rebatesand refunds)

Motion made, and Question, That, if any Act of the present Session relating to finance reduces the excise duty on hackney carriages other than tramcars, then on the surrender after the commencement of that Act of an excise licence for such a carriage taken out before the eighth day of April, nineteen hundred and fifty-nine, the rebate under section twelve of the Vehicles (Excise) Act, 1949, shall be computed as if the rate of duty on the licence had been the appropriate rate fixed by the said Act of the present Session, but the holder of any such licence (whether current or not) shall on making due application be entitled to a refund of duty in respect of the excess for the period falling after the end of March, nineteen hundred and fiftynine.—[Mr. Amory.]

put and agreed to.

Forward to