S.I. No. 36/1978 - Imposition of Duties (No. 235) (Beer) Order, 1978.

S.I. No. 36 of 1978.

IMPOSITION OF DUTIES (No. 235) (BEER) ORDER, 1978.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 235) (Beer) Order, 1978.

2. In this Order—

"beer" has the same meaning as in Paragraph 7 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"excise duty" means the duty imposed by the said Paragraph 7;

"standard barrel of beer" means 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees.

3. (1) A rebate of excise duty shall be allowed at the rate of £1.33 for every eligible standard barrel of beer brewed in the year ended on the 31st day of December, 1977.

(2) For the purposes of this Article—

( a ) in the case of a brewer who brewed not more than 75,000 standard barrels of beer in that year, each such barrel shall be taken to be an eligible standard barrel of beer,

( b ) in the case of a brewer who brewed more than 75,000 but not more than 100,000 standard barrels of beer in that year, each of the first 75,000 such barrels shall be taken to be an eligible standard barrel of beer, and

( c ) in the case of a brewer who brewed more than 100,000 standard barrels of beer in that year, each of such number (if any) of such barrels as remains when the number of such barrels in excess of 100,000 is deducted from 75,000 shall be taken to be an eligible standard barrel of beer.

(3) For the purposes of this Article, the number of standard barrels of beer brewed by a brewer in the year ended on the 31st day of December, 1977 shall be taken to be the number of such barrels that are shown to the satisfaction of the Revenue Commissioners to have been brewed by him and charged with excise duty in that year reduced by the number of such barrels that are shown to the satisfaction of the Revenue Commissioners to have been brewed by him and to have been exported from the State in that year.

(4) In determining the number of eligible standard barrels of beer brewed by a brewer in the year ended on the 31st day of December, 1977, if the specific gravity of any of the beer is not 1,055 degrees, the number of such barrels shall be varied proportionately.

4. The drawback on beer provided for in paragraph 7 (3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, shall, in respect of beer exported as merchandise, or shipped for use as stores, during the period from the 20th day of February, 1978, to the 31st day of December, 1978, be calculated according to the original specific gravity of the beer at the rate of £60.462 on every thirty-six gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 46 of the Finance Act, 1977 (No. 18 of 1977).

GIVEN under the Official Seal of the Government, this 17th day of February, 1978.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for a small rebate of the excise duty on beer in the case of brewers whose output of beer put on the market here is shown to the satisfaction of the Revenue Commissioners not to have exceeded 175,000 standard barrels in the preceding calendar year. It also provides for a reduction in the rate of drawback on beer from £60.595 to £60.462 per standard barrel