§ Motion made, and Question,
§ 2. That—
- (a) as from 12th April 1967, the duties of excise and customs chargeable on beer under section 2 of the Finance Act 1964 shall respectively be at the rates shown below instead of the rates shown in Schedule 2 to that Act as amended by section 1(1) of the Finance Act 1965:
| TABLE: BEER (RATES OF CUSTOMS AND EXCISE DUTIES AND DRAWBACKS) | |||||||||||||||
| Customs rates (36 per gallons) | |||||||||||||||
| Excise rate (per 36 gallons) | Full | Commonwealth | Convention | ||||||||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | ||||
| 1. Duty | … | … | … | 9 | 8 | 8 | 10 | 8 | 8 | 9 | 8 | 8 | 9 | 8 | 8 |
| 2. Drawback | … | … | … | 9 | 8 | 8 | 10 | 8 | 8 | 9 | 8 | 8 | 9 | 8 | 8 |
| each of the above rates of duty and drawback being, in the case of beer of an original gravity exceeding 1030 degrees, increased by 8s. 0d. for each additional degree. |
§ As respects beer the worts whereof before fermentation were of a specific gravity of less than 1030 degrees the amount of drawback allowable shall not exceed the amount of the customs or excise duty 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. Callaghan.]
§ put and agreed to.
| TABLE: WINE (RATES OF CUSTOMS DUTIES) | ||||||
| Description of wine | Rates of duty (per gallon) | |||||
| Full | Commonwealth | |||||
| Light wine:— | £ | s. | d. | £ | s. | d. |
| Still— | ||||||
| not in bottle | 1 | 0 | 3 | 18 | 3 | |
| in bottle | 1 | 2 | 9 | 19 | 9 | |
| Sparkling | 1 | 12 | 9 | 1 | 10 | 9 |
| Other wine:— | ||||||
| Still— | ||||||
| not in bottle | 1 | 19 | 3 | 1 | 9 | 3 |
| in bottle | 2 | 1 | 9 | 1 | 10 | 9 |
| Sparkling | 2 | 11 | 9 | 2 | 1 | 9 |
| 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 | 3 | 2 | 5 |
§ (b) as respects beer on which there have been paid duties of excise or customs at the rates shown below, drawback shall be allowed in accordance with the said section 2 at the rates shown below instead of the rates shown in the said Schedule 2.
§ 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: