Finance Act, 1992

Duty of excise on beer.

90.—(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on—

(a) beer brewed in the State and on beer imported into the State, and

(b) beer in respect of which the duty of excise referred to in section 93 may be remitted or repaid under that section by the Commissioners,

a duty of excise per hectolitre per cent. of alcohol in the beer at such rate as may be specified from time to time by Act of the Oireachtas.

(2) Subject to the provisions of this Chapter, the duty of excise on beer imposed by subsection (1) shall be charged, levied and paid in accordance with regulations under section 98 .