Finance Act, 1992

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SIXTH SCHEDULE

Rates of Excise Duty on Certain Licences

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.	Distiller of spirits	£200
2.	Rectifier or compounder of spirits	£200
3.	Brewer of beer for sale	£200
4.	Maker for sale of sweets	£200
5.	Maker of cider or perry for sale	£200
	WHOLESALE DEALERS' LICENCES
	Licence to be taken out annually by:
6.	Wholesale dealer in spirits	£200
7.	Wholesale dealer in beer	£200
8.	Wholesale dealer in wine	£200
9.	Wholesale dealer in spirits of wine	£200
	RETAILERS' ON-LICENCES
	Licence to be taken out annually by:
10.	Retailer of beer	£200
11.	Retailer of wine	£200
12.	Retailer of sweets	£200
13	Retailer of cider	£200
	RETAILERS' OFF-LICENCES
	Licence to be taken out annually by:
14.	Retailer of spirits	£200
15.	Retailer of beer	£200
16.	Retailer of cider	£200
17.	Retailer of wine	£200
18.	Retailer of sweets	£200
	PASSENGER VESSEL LICENCES
19.	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	£200
20.	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	£40
	RAILWAY RESTAURANT CAR LICENCES
21.	Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car	£200
	PASSENGER AIRCRAFT LICENCES
22.	Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern	£200

PART II

Firearm Certificates

Section 160 .

Description of Certificate	Rate of Duty
For a firearm certificate for a pistol, including an air pistol, or revolver	£30
For a firearm certificate for a rifle, including a miniature rifle	£30
For a firearm certificate for an airgun, including an air rifle	£30
For a firearm certificate for a prohibited weapon	£5
For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964 , apply	£5
For any other firearm certificate—
For one such certificate	£20
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	£20
For the second and every subsequent such certificate	£5

PART III

Gaming Licences

Section 160 .

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	£125
(b) exceeds three months but does not exceed six months	£250
(c) exceeds six months but does not exceed nine months	£375
(d) exceeds nine months	£500

PART IV

Other Licences

Section 160 .

(1)	(2)	(3)	(4)	(5)
Reference Number	Description of licence	Enactment imposing theduty	Operative date	Rate of Duty
1.	Auctioneer's licence	Section 11 of Finance Act, 1947	6th day of July, 1992	£200
2.	Auction permit	Section 12 of Finance Act, 1947	6th day of July, 1992	£200
3.	House agent's licence	Section 13 of Finance Act, 1947	6th day of July, 1992	£100
4.	Bookmaker's licence	Section 17 of Finance Act, 1931	1st day of December, 1992	£200
5.	Bookmaker's premises registration certificate	Section 18 of Finance Act, 1931	1st day of December, 1992	£200
6.	Hydrocarbon oil refiner's licence	Section 1(4) of Finance (Miscellaneous Provisions) Act, 1935	1st day of February, 1993	£150
7.	Methylated spirits maker's licence	Section 27 of Revenue Act, 1889	1st day of October, 1992	£150
8.	Methylated spirits retailer's licence	Section 27 of Revenue Act, 1889	1st day of October, 1992	£10
9.	Moneylender's licence	Section 18(1) of Finance Act, 1933	1st day of August, 1992	£300
10.	Pawnbroker's licence	Section 18 of Finance Act, 1965	1st day of August, 1992	£300
11.	Tobacco products manufacturer's licence	Section 10 (1) of Finance (Excise Duty on Tobacco Products) Act, 1977	1st day of January, 1993	£150

Finance Act, 1992 Permanent Page URL

Finance Act, 1992

Permanent Page URL