HC Deb 14 April 1964 vol 693 cc275-6

Motion made, and Question, That— (a) as from 15th April 1964 the duties of excise and customs chargeable on beer shall respectively be at the rates shown in the Table below, and drawback shall be allowed in respect of duties charged under this Resolution at the rates so shown;

TABLE: BEER (RATES OF CUSTOMS AND EXCISE DUTIES AND DRAWBACKS)
Excise rates (per 36 gallons) Customs rates (per 36 gallons)
Full Commonwealth Convention
£ s. d. £ s. d. £ s. d. £ s. d.
1. Duty … … 7 7 0 8 7 2 7 7 2 7 7 2
2. Drawback … … 7 7 2 8 7 2 7 7 2 7 7 2
each of the above rates of duty and drawback being, in the case of beer of an original gravity exceeding 1030 degrees, increased by 7s. 3½. for each addition degree.

As respects 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 the amount of duty which is shown to the satisfaction of the Commissioners to have been paid; (b) the amount of customs drawback allowabie shall not exceed the amount of

(b) the duties and drawbacks in this Resolution shall be instead of those at the rates set out in Schedule 2 to the Finance Act 1962, and instead of the customs duty and the drawbacks charged and allowed in respect of beer under section 2 of the Finance Act 1933 and section 3(3) of the Finance Act 1957 (duty on hops and additional duty of customs in respect of beer);

(c) as from 15th April 1964 black beer the worts whereof before fermentation were of a specific gravity of 1200 degrees or more shall not be charged with duty under section 1 of the Finance Act 1959 or with the duties in this Resolution, and—

  1. (i) except for the purpose of drawback of the duties charged before that date, the expression "beer" in the customs and excise Acts shall not include such black beer;
  2. (ii) all references in those Acts to black beer shall be omitted; and
  3. (iii) section 2 of the Finance Act 1930 (duty on imported black beer) shall cease to have effect;

(d) this Resolution does not affect drawback in respect of beer on which duty was paid under the law replaced by 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.

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

In the Table above "Commonwealth" indicates goods qualifying for Commonwealth preference under section 2 of the Import Duties Act 1958, "Convention" indicates goods of Convention area origin within the meaning of the European Free Trade Association Act 1960 and "Full" indicates other goods.—[Mr. Maudling.]

put and agreed to.