HC Deb 12 March 1973 vol 852 cc1029-30

Motion made, and Question, That— (a) as from 1st April 1973, the duties of customs and excise chargeable on beer shall be charged at the rates shown in the Table

TABLE: BEER
Customs rates (per 36 gallons)
Excise rates (per 36 gallons) Full Commonwealth and Convention EEC
£ £ £ £
1. Duty … … … 6.90 7.90 6.90 7.70
2. Drawback … … 6.90 7.90 6.90 7.70
each of the above rates of duty and drawback being, in the case of beer of an original gravity exceeding 1,030 degrees, increased by £0.29 for each additional degree.
As respects beer the worts whereof before fermentation were of a specific were of a specific gravity a less than 1,030 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, 'Convention' indicates goods originating in a country which at the end of 1972 was part of the Convention area within the meaning of the European Free Trade Association Act 1960, 'EEC' indicates goods originating or in

below instead of at the rates shown in Schedule 2 to the Finance Act 1964 as substituted by section 1(2) of the Finance Act 1969, the lower rate applying where two rates would otherwise be applicable;

(b) as respects beer on which there have been paid duties of customs or excise at the rates shown in the Table below drawback shall be allowed at the rates shown in that Table instead of at 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 1968.

free circulation in a State which is a member of the European Economic Community and 'Full' indicates other goods.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.