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Duties on licences to retailers of spirits.
5 & 6 Will 4. c. 39.
35 & 36 Vict. c. 94.
16 & 17 Vict. c. 67.
15 & 16 Vict. c. 63.
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43. (1.) On licences to be taken out by retailers of spirits in the United Kingdom, there shall be charged and paid the duties following; (that is to say,)
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Duty.
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£
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s.
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d.
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If the annual value of the dwelling-house in which the retailer shall reside or retail spirits, together with the offices, courts, yards, and gardens therewith occupied, is under 10l. - - -
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4
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10
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0
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Is
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10l.
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and under
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15l.
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-
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-
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-
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-
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-
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6
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0
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0
|
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·
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15l.
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·
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20l.
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-
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-
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-
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-
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-
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8
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0
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0
|
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·
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20l.
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·
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25l.
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-
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-
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-
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-
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-
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11
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0
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0
|
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·
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25l.
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·
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30l.
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-
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-
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-
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-
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-
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14
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0
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0
|
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·
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30l.
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·
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40l.
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-
|
-
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-
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-
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-
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17
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0
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0
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·
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40l.
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·
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50l.
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-
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-
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-
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-
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-
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20
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0
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0
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·
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50l.
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·
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100l.
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-
|
-
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-
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-
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-
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25
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0
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0
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·
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100l.
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·
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200l.
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-
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-
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-
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-
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-
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30
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0
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0
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·
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200l.
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·
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300l.
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-
|
-
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-
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-
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-
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35
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0
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0
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·
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300l.
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·
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400l.
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-
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-
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-
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-
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-
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40
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0
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0
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·
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400l.
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·
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500l.
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-
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-
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-
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-
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-
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45
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0
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0
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·
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500l.
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·
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600l.
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-
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-
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-
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-
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-
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50
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0
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0
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·
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600l.
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·
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700l.
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-
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-
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-
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-
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-
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55
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0
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0
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·
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700l.
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or above
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-
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-
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-
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-
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-
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-
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60
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0
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0
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(2.) The holder of a licence to retail spirits chargeable with duty under this Act shall not be required to take out any further or other excise licence to enable him to sell beer or wine by retail. The holder of such licence shall not be liable for any percentage, discount, or other charge more than the amount stated in the Act.
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(3.) Any person applying for a six days and early closing licence for the sale of spirits as an auxiliary only to his business as a restaurateur or eating-house keeper, and not keeping an open drinking bar, shall be entitled to his licence at a sum not exceeding thirty pounds, no such reduction to be made unless the licensing justices shall have certified by indorsement on their certificate that the nature of the business carried on by the applicant justifies the reduced scale of charge.
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(4.) Where in the case of premises of the value of fifty pounds or upwards it shall be proved to the satisfaction of the Commissioners that the premises are structurally adapted for use as an inn or hotel for the reception of guests and travellers desirous of dwelling therein, and are mainly so used, the amount of duty to be paid on a licence to retail spirits shall not exceed twenty pounds. Provided that the relief under this subsection shall not be given in case any portion of the premises is set apart and used as an ordinary public-house for the sale and consumption therein of liquors, and the annual value of such portion, in the opinion of the Commissioners, exceeds twenty-five pounds.
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(5.) The amount of duty to be paid for a licence to retail spirits in any theatre granted under the provisions contained in the seventh section of the Excise Act, 1835, shall not exceed twenty pounds.
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(6.) The expression “retailers of spirits,” as used in this section, does not include a spirit grocer in Ireland, as defined by section eighty-one of the Licensing Act, 1872, or a dealer in spirits selling spirits in bottle under an additional licence authorising him in that behalf, or a grocer in Scotland as defined by section two of the Licensing (Scotland) Act, 1853.
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(7.) In the case of premises in Ireland, the annual value, upon which the duty on the licence in respect of the premises is to be charged, shall not exceed the amount of the value assigned thereto in the valuation in force under the Valuation (Ireland) Act, 1852, with the addition of twenty per centum of such amount; and the licensed person may appeal against the amount of annual value upon which the duty has been charged and paid to the chairman of the sessions of the peace for the county, or the recorder of the city or borough, in which the premises are situate, and such chairman or recorder shall have full power to hear and determine such appeal, and his determination shall be final. If, in accordance with such determination, there shall have been any over-payment of duty, the amount shall be repaid.
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