§
Motion made, and Question,
That, as from 1st April 1973, the duties of customs chargeable on wine including the less of wine) shall, instead of being charged at the rates shown in Schedule 3 to the Finance Act 1964 as substituted by section 1(2) of the Finance Act 1969, be charged at the rates shown in the Table below, the lower or lowest rate applying where more than one rate would
| TABLE: WINE | ||||||
| Rates of duty (per gallon) | ||||||
| EEC | ||||||
| Description of Wine | Full | Commonwealth | Republic of Ireland | 1st April 1973 | 1st July 1973 | |
| £ | £ | £ | £ | £ | ||
| Light wine:— | ||||||
| Still— | ||||||
| not in bottle | … | 0.875 | 0.775 | 0.750 | 0.875 | 0.850 |
| in bottle | … | 1.000 | 0.850 | 0.750 | 1.000 | 0.950 |
| Sparkling | … | 1.500 | 1.400 | 1.050 | 1.500 | 1.480 |
| Other wine not exceeding 32 degrees of proof spirit:— | ||||||
| Still— | ||||||
| not in bottle | … | 1.975 | 1.475 | 1.000 | 1.975 | 1.875 |
| in bottle | … | 2.100 | 1.550 | 1.000 | 2.100 | 1.975 |
| Sparkling | … | 2.600 | 2.100 | 1.300 | 2.600 | 2.500 |
| Wine exceeding 32 degrees of proof spirit:— | ||||||
| Still— | ||||||
| not in bottle | … | 1.975 | 1.475 | 1.475 | 1.975 | 1.875 |
| in bottle | … | 2.100 | 1.550 | 1.475 | 2.100 | 1.975 |
| Sparkling | … | 2.600 | 2.100 | 2.100 | 2.600 | 2.500 |
| together, in the case of wine exceeding 42 degrees of proof spirit, with an addition for each additional degree or fraction of a degree of | … | 0.160 | 0.120 | 0.120 | 0.160 | 0.152 |
§ The rates shown under the heading 1st July 1973 replace as from that date the rates applicable to the following goods originating in Austria, Liechtenstein, Portugal (with the Azores and Maderia), Sweden or Switzerland, namely vermouths and other wines of fresh grapes flavoured with aromatic extracts.
§ In the Table above—
§ (a) "Commonwealth" indicates goods qualifying for Commonwealth preference, 'Republic of Ireland' indicates goods of the Republic of Ireland consigned to the United Kingdom from that country, 'EEC' indicates
1032§ otherwise be applicable, and any rate shown under the heading 1st July 1973 replacing as from that date the corresponding rate in force before that date; and those duties shall in the case of light wine which qualifies for Commonwealth preference be subject to section 3(3) of the Finance Act 1964.
§ And it is hereby 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.
§ goods originating or in free circulation in a State which is a member of the European Economic Community and 'Full' indicates other goods;
§ (b)'light wine' means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit [Mr. Barber.]
§ put forthwith pursuant to Standing Order No 94 (Ways and Means motions), and agreed to.