Finance Act 2007

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Excise duty on firearm certificate.

68.— (1) In this section—

“ firearm certificate ” means a firearm certificate within the meaning of section 1 (1) (inserted by section 26 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 and to which section 3 (inserted by section 30 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 applies and a reference to “firearm” shall be read accordingly;

“ limited certificate ” has the same meaning as in section 3(11) (inserted by section 30 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 .

(2) In respect of every firearm certificate that is granted or renewed on or after 31 December 2007—

(a) an excise duty at the rates specified in the second column of the Table to this section shall be charged, levied and paid on every firearm certificate of a description set out in the first column of the Table opposite the rate set out in the second column, and

(b) subsections (2) and (3) of section 18 of the Finance Act 1964 shall not have effect.

TABLE

Description of Firearm Certificate	Rate of Duty
Certificate for pistol, revolver or rifle	€170
Limited certificate for a shot-gun	€30
Where 2 or more limited certificates for shot-guns are granted to the same person and expire at the same time:

First certificate Second and each subsequent certificate	€30 €30
Certificate for a shot-gun other than limited certificate	€115
Where 2 or more certificates for shot-guns other than limited certificates are granted to the same person and expire at the same time:

First certificate Second and each subsequent certificate	€115 €30
Certificate for crossbow	€115
Where 2 or more certificates for crossbows are granted to the same person and expire at the same time:

First certificate Second and each subsequent certificate	€115 €30
Certificate for prohibited weapon	€30

Finance Act 2007 Permanent Page URL

Finance Act 2007

Permanent Page URL