Imposition of Duties (No 284) (Beer) Order, 1986.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Imposition of Duties (No.284) (Beer) Order, 1986.
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paragraphs: In this Order—
"beer" has the same meaning as in paragraph 7 of the Imposition of Duties (No.221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );
"excise duty" means the duty imposed by the said paragraph 7;
"reference year" means either the year ending on the 31st day of December, 1986, or the year ending on the 31st day of December, 1987;
"standard barrel of beer" means 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees.
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paragraphs: (1) A rebate of excise duty shall be allowed at the rate of £1.33 for every eligible standard barrel of beer brewed in a reference year.
(2) For the purposes of this paragraph—
(a) in the case of a brewer who brewed not more than 75,000 standard barrels of beer in a reference year, each such barrel shall be taken to be an eligible standard barrel of beer;
(b) in the case of a brewer who brewed more than 75,000 but not more than 100,000 standard barrels of beer in a reference year, each of the first 75,000 such barrels shall be taken to be an eligible standard barrel of beer;
(c) in the case of a brewer who brewed more than 100,000 standard barrels of beer in a reference year, each of such number (if any) of such barrels as remains when the number of such barrels in excess of 100,000 is deducted from 75,000 shall be taken to be an eligible standard barrel of beer.
(3) For the purpose of this paragraph, the number of standard barrels of beer brewed by a brewer in a reference year shall be taken to be the number of such barrels that are shown to the satisfaction of the Revenue Commissioners to have been brewed by him and charged with excise duty in that year, reduced by the number of such barrels that are shown to the satisfaction of the Revenue Commissioners to have been brewed by him and to have been exported from the State in that year.
(4) In determining the number of eligible standard barrels of beer brewed by a brewer in a reference year, if the specific gravity of any of the beer is not 1,055 degrees, the number of barrels of such beer shall be varied proportionately.
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paragraphs: Notwithstanding paragraph 3 of this Order, rebate of duty shall not be payable thereunder in respect of beer produced by a brewer in a reference year, where the brewer's total production of beer in that year exceeds 200,000 standard barrels.
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paragraphs: The drawback on beer provided for in paragraph 7 (3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, shall, in respect of beer exported as merchandise, or shipped for use as stores, during the period from the 1st day of January, 1987, to the 31st day of December, 1988, be calculated at the rate of the excise duty paid on the beer less an amount calculated at the rate of £0.17 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees (and so in proportion for any difference in gravity).
GIVEN under the Official Seal of the Government, this 18th day of December, 1986.
GARRET FITZGERALD,
Taoiseach.
EXPLANATORY NOTE.
This Order provides for a small rebate of the excise duty on beer brewed in 1986 and 1987 in the case of brewers whose output on the home market is shown to the satisfaction of the Revenue Commissioners not to have exceeded 175,000 standard barrels in either year. It also provides for a reduction of £0.17 per standard barrel in the rate of drawback on beer for the period 1st January, 1987 to 31st December, 1988.