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S.I. No. 19/1987 - Imposition of Duties (No. 285) (Excise Duties) Order, 1987

Type Statutory Instrument

Publication 1987-01-20

Last updated 1999-03-25

State Partially repealed superseded text

Text As published

Source Irish Statute Book

articles 6

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

1 amending act · 1999-03-25, FINANCE ACT, 1999

Reform history JSON API

S.I. No. 19 of 1987.

IMPOSITION OF DUTIES (No. 285) (EXCISE DUTIES) ORDER, 1987.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1.

This Order may be cited as the Imposition of Duties (No. 285) (Excise Duties) Order, 1987.

2.

This Order shall come into operation on the 21st day of January, 1987.

3.

In this Order "the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ).

4.

(1) In this paragraph and in the Schedule to this Order "cigarettes", "cigars", "cavendish or negrohead", "hard pressed tobacco", "other pipe tobacco", "smoking tobacco", "chewing tobacco" and "tobacco products" have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ).

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall, in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1986 (No. 13 of 1986), be charged, levied and paid at the several rates specified in the Schedule to this Order.

5.

(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in section 65 (2) of the Finance Act, 1986 , be charged, levied and paid at the rate of £28.07 per hectolitre.

(2) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall, in lieu of the rate specified in section 65 (3) of the Finance Act, 1986 , be charged, levied and paid at the rate of £21.61 per hectolitre.

(3) Notwithstanding clause (b) or (c) of paragraph 11 (5) of the Order of 1975, the duty of excise imposed by paragraph 11 (1) of that Order shall, in lieu of the rate specified in section 60 (2) of the Finance Act, 1983 (No. 15 of 1983), be charged, levied and paid at the rate of £3.73 per hectolitre on mineral hydrocarbon light oil to which the said clause (b) or (c) applies.

(4) Notwithstanding paragraph 12(6) of the Order of 1975, the duty of excise imposed by paragraph 12 (1) of that Order shall, in lieu of the rate specified in section 60 (3) of the Finance Act, 1983 , be charged, levied and paid at the rate of £3.73 per hectolitre on hydrocarbon oil to which the said paragraph 12(6) applies.

(5) Paragraph 11 (7) of the Order of 1975, as amended by section 40 (3) of the Finance Act, 1976 (No. 16 of 1976), is hereby further amended by the substitution for "£1.75" (inserted by the Finance Act, 1983 ) of "£3.73".

(6) Any authorisation issued before the 21st day of January, 1987, under the provisions of paragraph 11 (7) of the Order of 1975 in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of articles chargeable with the duty imposed by paragraph 11 (1) of that Order, upon payment of a duty of excise at the rate of £1.75 per hectolitre payable under section 60 (4) of the Finance Act, 1983 , shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £3.73 per hectolitre in lieu of payment of the duty of excise aforesaid.

(7) The repayments of excise duty provided for in paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 20th day of January, 1987, be at the rate of duty paid less an amount of £3.73 per hectolitre in lieu of the rate specified in section 60 (6) of the Finance Act, 1983 .

(8) The amount of any rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil (other than fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981)), which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 21st day of January, 1987, be the amount of excise duty chargeable less an amount calculated at the rate of £3.73 per hectolitre in lieu of the rate specified in section 60 (8) of the Finance Act, 1983 .

(9) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall, in lieu of the rate specified in section 73 (9) of the Finance Act, 1984 (No. 9 of 1984), be charged, levied and paid at the rate of £0.785 per gallon.

(10) Section 42 (2) of the Finance Act, 1976 , shall have effect as if for "£0.08" (inserted by the Finance Act, 1983 ), there were substituted "£0.17".

6.

This Order, so far as it relates to duties of excise on goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to duties of excise on goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

SCHEDULE

Rates of Excise Duty on Tobacco Products


Description of Product	Rate of Duty
Cigarettes	£38.00 per thousand together with an amount equal to 13.61 per cent of the price at which the cigarettes are sold by retail.
Cigars	£56.289 per kilogram.
Cavendish or negrohead	£56.882 per kilogram.
Hard pressed tobacco	£36.376 per kilogram.
Other pipe tobacco	£45.726 per kilogram.
Other smoking or chewing tobacco	£47.500 per kilogram.

GIVEN under the Official Seal of the Government, this 20th day of January, 1987.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

This Order increases the rates of excise duty on tobacco products, hydrocarbon oils and LPG.

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