HC Deb 25 March 1968 vol 761 cc1053-4

Motion made, and Question, That the duties of customs chargeable under section 3 of the Finance Act 1964 on wine, including the lees of wine—

  1. (a) shall, as from 20th March, 1968, be at the rates shown in the following Table instead of the rates shown in Schedule 3 to that Act as substituted by section 1(2) of the Finance Act 1967 and shall, in the case of light wine which qualifies for Commonwealth preference, be subject to section 3(3) of the said Act of 1964 as in the case of those rates shown in the said Schedule 3;
  2. (b) shall, as from 1st July 1968, in the case of wine of the Republic of Ireland consigned to the United Kingdom from that country—
    1. (i) being wine of any description not exceeding 32 degrees of proof spirit, be at a rate equal to the rate at which excise duty is for the time being chargeable on British wine of that description;
    2. (ii) being still wine in bottle which exceeds 32 degrees of proof spirit, be at a rate equal to that at which the duty of customs is for the time being chargeable on such wine not in bottle.

tively be at the rates shown in the following Table instead of the rates shown in Table 1 of Schedule 1 to that Act as substituted by section 1(2) of the Finance Act 1967.

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 1968:

each of the above rates of duty being, in the case of spirits not warehoused or warehoused for less than 3 years, increased by 1s. 6d. per proof gallon or, for spirits within paragraph 2(b) of this table, by 2s. 0d. per gallon.

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 1968.

TABLE: WINE (RATES OF CUSTOMS DUTIES)
Rates of duty (per gallon)
Description of wine Full Common-wealth
£ s. d. £ s. d.
Light wine:—
Still—
not in bottle 1 3 3 1 1 3
in bottle 1 5 9 1 2 9
Sparkling 1 15 9 1 13 9
Other wine:—
Still—
not in bottle 2 5 3 1 15 3
in bottle 2 7 9 1 16 9
Sparkling 2 17 9 2 7 9
together, in the case of wine exceeding 42 degrees proof spirit, with an addition for;ach additional degree or fraction of a degree of 3 9 2 11

In the Table above "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. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.