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Finance Act, 1986

Table waters.

69.—(1) The rebate of excise duty provided for in paragraph (a) of subsection (3) of section 69 of the Finance Act, 1980 (inserted by section 37 (2) of the Finance Act, 1981 ), shall, in respect of table waters on which duty was paid in the years hereinafter specified, be calculated in the following manner in lieu of the manner specified in the said paragraph (a):

Rate of Rebate

Where the quantity manufactured by a manufacturer in each premises in which he manufactures table waters on which duty was paid by him—

(a) in the year commencing on the 1st day of March, 1986, does not exceed 40,000 gallons

£0.16 per gallon for each gallon thereof.

exceeds 40,000 gallons and does not exceed 80,000 gallons

£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each other gallon.

exceeds 80,000 gallons

£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each of the next 40,000 gallons.

(b) in the year commencing on the 1st day of March, 1987, does not exceed 40,000 gallons

£0.16 per gallon for each gallon thereof.

exceeds 40,000 gallons

£0.16 per gallon for each of the first 40,000 gallons.

(c) in the year commencing on the 1st day of March, 1988, does not exceed 20,000 gallons

£0.16 per gallon for each gallon thereof.

exceeds 20,000 gallons

£0.16 per gallon for each of the first 20,000 gallons.

(2) No rebate of excise duty shall be allowed under paragraph (a) of subsection (3) of section 69 of the Finance Act, 1980 (inserted by section 37 (2) of the Finance Act, 1981 ), in respect of table waters on which duty was paid on or after the 1st day of March, 1989.

(3) The duty of excise on table waters imposed by paragraph 9(2) of the Order of 1975 (inserted by section 37 (1) of the Finance Act, 1981 ), shall be charged, levied and paid, as on and from the 1st day of October, 1986, at the rate of £0.36 per gallon in lieu of the rate specified in section 69 (1) of the Finance Act, 1980 .

(4) Paragraph 9 (3) of the Order of 1975 (inserted by section 37 (1) (b) of the Finance Act, 1981 ), is hereby amended by the substitution of the following for clauses (c) and (d):

“(c) soups and broths,

(d) fruit and vegetable juices which, in the opinion of the Revenue Commissioners, have not lost their original character through the addition of water or of other substances for sweetening, preservative or other purposes, and

(e) the milk substitute commonly known as soya milk (being a product which derives its essential character from soya bean protein), whether or not sweetened but not containing any added flavouring matter.”.