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Finance Act, 1989
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SIXTH SCHEDULE

Rates of Excise Duty on Certain Licences

Section 43 .

PART I

Intoxicating Liquor Licences

(1)

(2)

(3)

Reference Number

Description of Licence

Rate of Duty

MANUFACTURERS' LICENCES

Licence to be taken out annually by:

1.

Rectifier or compounder of spirits

£100

2.

Maker for sale of sweets

£100

3.

Maker of cider or perry for sale

£100

WHOLESALE DEALERS' LICENCES

Licence to be taken out annually by:

4.

Wholesale dealer in spirits

£100

5.

Wholesale dealer in beer

£100

6.

Wholesale dealer in wine

£100

7.

Wholesale dealer in spirits of wine

£100

RETAILERS' ON-LICENCES

Licence to be taken out annually by:

8.

Retailer of spirits

£100

9.

Retailer of beer

£100

10.

Retailer of wine

£100

11.

Retailer of sweets

£100

12.

Retailer of cider

£100

RETAILERS' OFF-LICENCES

Licence to be taken out annually by:

13.

Retailer of spirits

£100

14.

Retailer of beer

£100

15.

Retailer of cider

£50

16.

Retailer of wine

£100

17.

Retailer of sweets

£100

PASSENGER VESSEL LICENCES

18.

Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel.

£100

19.

Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only.

£20

RAILWAY RESTAURANT CAR LICENCES

20.

Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car.

£100

PASSENGER AIRCRAFT LICENCES

21.

Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern.

£100

PART II

Firearm Certificates

Section 47 (1).

Description of Certificate

Rate of Duty

For a firearm certificate for a pistol, including an air pistol, or revolver

£25

For a firearm certificate for a rifle, including a miniature rifle

£25

For a firearm certificate for an airgun, including an air rifle

£25

For a firearm certificate for a prohibited weapon

£3

For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply

£4

For any other firearm certificate—

For one such certificate

£17

Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date—

For the first such certificate

£17

For the second and every subsequent such certificate

£4

PART III

Gaming Licences

Section 47 (2).

Description of Licence

Rate of Duty

Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956 , authorising the issue of the licence—

(a) does not exceed three months

£100

(b) exceeds three months but does not exceed six months

£200

(c) exceeds six months but does not exceed nine months

£300

(d) exceeds nine months

£400

PART IV

Other Licences

Section 47 (4).

(1)

(2)

(3)

(4)

(5)

Reference Number

Description of licence

Enactment imposing the duty

Operative date

Rate of Duty

1.

Auctioneer's licence

Section 11 of Finance Act, 1947

6th day of July, 1989

£160

2.

Auction permit

Section 12 of Finance Act, 1947

6th day of July, 1989

£160

3.

House agent's licence

Section 13 of Finance Act, 1947

6th day of July, 1989

£80

4.

Bookmaker's licence

Section 17 of Finance Act, 1931

1st day of December, 1989

£160

5.

Bookmaker's premises registration certificate

Section 18 of Finance Act, 1931

1st day of December, 1989

£160

6.

Hydrocarbon oil refiner's licence

Section 1 (4) of Finance (Miscellaneous Provisions) Act, 1935

1st day of February, 1990

£100

7.

Match manufacturer's licence

Section 3 (2) of Finance (New Duties) Act, 1916

1st day of April, 1990

£100

8.

Methylated spirits maker's licence

Section 27 of Revenue Act, 1889

1st day of October, 1989

£100

9.

Methylated spirits retailer's licence

Section 27 of Revenue Act, 1889

1st day of October, 1989

£5

10.

Moneylender's licence

Section 18 (1) of Finance Act, 1933

1st day of August, 1989

£200

11.

Pawnbroker's licence

Section 18 of Finance Act, 1965

1st day of August, 1989

£200

12.

Table waters manufacturer's licence

Section 9 of Finance Act, 1916

1st day of May, 1990

£100

13.

Tobacco products manufacturer's licence

Section 10 (1) of Finance (Excise Duty on Tobacco Products) Act, 1977

1st day of January, 1990

£100