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Finance Act, 1980

Excise duty on public dancing license, occasional licence, special exemption order and authorisation to a club.

78.—(1) In this section “licence” includes order and authorisation.

(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935 , a duty of excise of—

in case the licence is for a defined period not exceeding one month

£15

in any other case

£100

(3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £25.

(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927 , or section 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £25.

(5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924 , or section 14 of the Intoxicating Liquor Act, 1962 , a duty of excise of £25.

(6) The duty imposed by this section on a licence shall be paid and collected by means of stamps equal in value to the amount of such duty impressed on or affixed to the notice in writing of the application for the licence given to the appropriate District Court Clerk and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.

(7) Notwithstanding anything to the contrary contained in any Act, a licence which is liable to a duty imposed by this section shall not be granted unless the notice in writing referred to in subsection (6) of this section in relation to the application for the licence has been duly stamped in accordance with that subsection.

(8) Any amount paid in respect of a duty of excise under this section in relation to a licence may be repaid by the Revenue Commissioners—

(a) if the application for the licence is withdrawn before the determination of the court proceedings in relation to it,

(b) if the licence is not granted, or

(c) if the amount is paid in error.

(9) This section shall have effect in relation to licences granted on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1980.