HC Deb 06 April 1965 vol 710 cc299-300

Motion made, and Question, 3. That, as from 7th April, 1965, the duties of customs chargeable under Section 3 of the Finance Act, 1964, on wine, including the lees of wine, shall be at the rates shown in the Table below instead of the rates shown in Schedule 3 to that Act, and shall, in the case

TABLE: WINE (RATES OF CUSTOMS DUTY)
Description of British wine Rates of duty (per gallon)
Full Commonwealth
£ s. d. £ s. d.
Light British wine:—
Still—
not in bottle … … … … … … … … 18 6 16 6
in bottle … … … … … … … … 1 1 0 18 0
Sparkling … … … … … … … … 1 11 0 1 9 0
other wine:—
Still—
not in bottle … … … … … … … … 1 16 6 1 6 6
in bottle … … … … … … … … 1 19 0 1 8 0
Sparkling … … … … … … … … 2 9 0 1 19 0
together, in the case of wine exceeding 42 degrees proof spirit, with an addition for each additional degree or fraction of a degree of … … 3 1 2 3

In the above Table "Commonwealth" indicates goods qualifying for Commonwealth preference under Section 2 of the Import Duties Act, 1958, and "Full" indicates other goods; and "light wine" means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit.—[Mr. Callaghan.]

put and agreed to.

TABLE: BRITISH WINE (RATES OF EXCISE DUTY)
Description of British wine Rates of Duty (per gallon)
£ s. d.
Light British wine:—
Still … … … … … … … … 16 0
Sparkling … … … … … … … … 1 2 0
Other British wine:—
Still … … … … … … … … 17 0
Sparkling … … … … … … … … 1 3 0
In the Table above "light British wine" means British wine not exceeding 27 degrees of proof spirit.—[Mr. Callaghan.]

put and agreed to.

of the rates for light wine which qualifies for Commonwealth preference, be subject to Section 3(3) of that Act as in the case of those rates shown in the said Schedule 3. 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.