Excise Licences Act 1825
| Jurisdiction | UK Non-devolved |
(6 Geo. 4) C A P. LXXXI.
[27th June 1825]
'WHEREAS it is expedient to repeal the several Duties and Sums of Money payable for or upon certain Excise Licences inGreat Britain and Ireland respectively, and to impose other Duties in lieu thereof, and to amend the general Laws of Excise for granting such Licences;' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Fifth Day of July Onethousand eight hundred and twenty five, all and singular the respective Duties and Sums of Money granted or payable for or upon any Excise Licence inEngland , Scotland or Ireland , or for or upon the granting thereof by any Act or Acts of Parliament in force at and immediately before the said Fifth Day of July One thousand eight hundred and twenty five, or by any other Act or Acts passed in this present Session of Parliament, shall cease and determine, save and except in all Cases relating to the recovering, allowing or paying any Arrearsof such Duties and Sums of Money as aforesaid respectively, which on the said Fifth, Day ofJuly One thousand eight hundred and twenty five shall remain due and unpaid, and save and except as to any Fine, Penalty or Forfeiture, Fines, Penalties or Forfeitures relating thereto respectively, which shall, on or before the said Fifth Day of July One thousand eight hundred and twenty five, have been incurred, and shall then remain due and unpaid, and save and except as to any Excise Licence or Licences theretofore granted, and any Bond or Bonds made or given by any Excise Trader before the said Fifth Day of July One thousand eight hundred and twenty five, and which shall then remain in force and unexpired.
II Instead of Duties repealed, the following shall be levied.
II. And be it further enacted, That from and after the said Fifth Day ofJuly One thousand eight hundred and twenty five, in lieu and instead of the Duties by this Act repealed, there shall be raised, levied, collected and paid unto His Majesty, His Heirs and Successors, in and throughout the United Kingdom ofGreat Britain and Ireland , the several Duties of Excise, or Rates and Sums of Money hereinafter following; (that is to say,)
FOR and upon every Excise Licence to be taken out by any Maker, Manufacturer, Trader, Dealer, Retailer or Person hereinafter mentioned, withinGreat Britain and Ireland , to be paid by such Maker, Manufacturer, Trader, Dealer, Retailer and Person respectively, the respective annual Sum or Duty of Excise in British Currency hereinafter mentioned; (that is to say,)
| s. d. | |
AUCTIONS.—For and upon every Excise Licence to be taken out by every Person exercising or carrying on the Trade or Business of an Auctioneer, or selling any Goods or Chattels, Lands, Tenements or Hereditaments, by Auction |
5 0 0 |
BEER.—Every Brewer of Table Beer only for Sale, if the Quantity of Beer brewed by such Brewer within the Year ending the 10th Day of October , previous to taking out such Licence, shall not exceed 20 Barrels |
0 10 0 |
If the same shall exceed 20 Barrels, and shall not exceed 50 Barrels |
1 0 0 |
If the same shall exceed 50, and shall not exceed 100 Barrels |
1 10 0 |
Or if the same shall exceed 100 Barrels |
2 0 0 |
Every Brewer of Beer (other than Table Beer only) for Sale, if the Quantity of Beer brewed by such Brewer within the Year ending the 10th Day of October , previous to taking out such Licence, shall not exceed 20 Barrels |
0 10 0 |
If the same shall exceed 20, and shall not exceed 50 Barrels |
1 0 0 |
If the same shall exceed 50, and shall not exceed 100 Barrels |
1 10 0 |
If the same shall exceed 100, and shall not exceed 1,000 Barrels |
2 0 0 |
If the same shall exceed 1,000, and shall not exceed 2,000 Barrels |
3 0 0 |
If the same shall exceed 2,000, and shall not exceed 5,000 Barrels |
7 10 0 |
If the same shall exceed 5,000, and shall not exceed 7,500 Barrels |
11 5 0 |
If the same shall exceed 7,500, and shall not exceed 10,000 Barrels |
15 0 0 |
If the same shall exceed 10,000, and shall not exceed 20,000 Barrels |
30 0 0 |
If the same shall exceed 20,000, and shall not exceed 30,000 Barrels |
45 0 0 |
If the same shall exceed 30,000, and shall not exceed 40,000 Barrels |
60 0 0 |
Or if the same shall exceed 40,000 Barrels |
75 0 0 |
Every Person who shall first become a Brewer of Beer for Sale, on taking out such Licence as aforesaid for that Purpose, shall pay the Sum of 10 s. , and within Ten Days after the Tenth Day of October next after taking out such Licence, pay such further additional Sum as, with the said sum of 10 s. , shall amount to the Duty hereinbefore mentioned, according to the Number of Barrels of Beer brewed within the preceding Year, or Period for which such Licence was granted |
0 10 0 |
Every Brewer of Beer for Sale, who shall retail such Beer to be consumed elsewhere than on his, her or their Premises |
5 5 0 |
Every Person, not being a Brewer of Beer, who shall sell Strong Beer only in Casks, containing not less than 4 |
3 3 0 |
Every Person who shall be duly authorized by Justices of the Peace to keep a Common Inn, Ale House or Victualling House, and who shall sell Beer, Cyder or Perry by Retail, to be drank or consumed in his, her or their House or Premises, if the Dwelling House in which such Person shall reside or retail Beer, Cyder or Perry as aforesaid, at the Time of taking out such Licence, shall not, together with the Offices, Courts, Yards and Gardens therewith occupied, be rated under the Authority of any Act or Acts of Parliament for granting Duties on inhabited Houses at a Rent of 20 l. per Annum or upwards, or shall not be rented or valued at such Rent or annual Value, or upwards |
1 1 0 |
And if rated, rented or valued as aforesaid, at 20 l. per Annum , or upwards |
3 3 0 |
CANDLES.—Every Maker of Wax Candles, or Spermaceti Candles, for Sale |
5 0 0 |
Every Chandler or Maker of Candles for Sale, other than Wax or Spermaceti Candles |
2 0 0 |
COFFEE.—Every Person trading in or selling Coffee, Tea, Cocoa Nuts, Chocolate or Pepper |
0 11 0 |
GLASS.—Every Glass Maker, for each and every Glass House |
20 0 0 |
HIDES.—Every Tanner |
5 0 0 |
Every Tawer |
2 0 0 |
Every Dresser of Hides or Skins in Oil |
4 0 0 |
Every Currier |
4 0 0 |
Every Maker of Vellum or Parchment |
2 0 0 |
MALT.—Every Maltster or Maker of Malt, if the Quantity of Malt made by such Maltster or Maker of Malt within the Year ending the Fifth Day of July in each Year shall not exceed 50 Quarters |
0 7 6 |
| MALT. | s. d. |
If the same shall exceed 50, and shall not exceed 100 Quarters |
0 15 0 |
If the same shall exceed 100, and shall not exceed 150 Quarters |
1 2 6 |
If the same shall exceed 150, and shall not exceed 200 Quarters |
1 10 0 |
If the same shall exceed 200, and shall not exceed 250 Quarters |
1 17 6 |
If the same shall exceed 250, and shall not exceed 300 Quarters |
2 5 0 |
If the same shall exceed 300, and shall not exceed 350 Quarters |
2 12 6 |
If the same shall exceed 350, and shall not exceed 400 Quarters |
3 0 0 |
If the same shall exceed 400, and shall not exceed 450 Quarters |
3 7 6 |
If the same shall exceed 450, and shall not exceed 500 Quarters |
3 15 0 |
If the same shall exceed 500, and shall not exceed 550 Quarters |
4 2 6 |
And if the same shall exceed 550 Quarters |
4 10 0 |
Every Person who shall first become a Maltster or Maker of Malt, on taking out such Licence as aforesaid for that Purpose, shall pay the Sum of Seven Shillings and Sixpence, and, within Ten Days after the Fifth Day of July next after taking out such Licence, pay such further additional Sum as, with the said Sum of Seven Shillings and Sixpence, shall amount to the Duty hereinbefore Mentioned, according to the Quantity of Malt made within the preceding Year or Period for which such Licence was granted |
0 7 6 |
PAPER.—Every Maker of Paper, Pasteboard or Scaleboard |
4 0 0 |
Every Printer, Painter or Stainer of Paper |
4 0 0 |
PRINTED GOODS.—Every Calico Printer, and every Printer, Painter or Stainer of Linens, Cottons, Stuffs or Silks |
20 0 0 |
SOAP.—Every Maker of Soap for Sale |
4 0 0 |
SPIRITS.—Every Distiller or Maker of Low Wines or Spirits |
10 0 0 |
Every Rectifier or Compounder of Spirits |
10 0 0 |
Every Dealer in Spirits, not being a Retailer thereof |
10 0 0 |
Every Maker of Stills in Scotland or Ireland |
0 10 0 |
Every Person in Scotland or Ireland , not being a Distiller, Rectifier or Compounder of Spirits, who shall keep or use any Still for the carrying on the Trade of a Chemist, or any other Trade or Business requiring the Use of any Still or Stills |
0 10 0 |
Every Retailer of Spirits (except Retailers of Spirits in Ireland after mentioned) if the Dwelling House in which such Retailer shall reside or retail such Spirits at the Time of taking out such Licence, shall not, together with the Offices, Courts, Yards and Gardens therewith occupied, be rated under the Authority of any Act or Acts of Parliament for granting Duties on inhabited Houses, at a Rent of 10 l. per Annum or upwards, or shall not be rented or valued at such Rent or annual Value or upwards |
2 2 0 |
If the same shall be rated, rented or valued as aforesaid, at 10 l. per Annum or upwards, and under 20 l. |
4 4 0 |
If at 20 l. and under 25 l. |
6 6 0 |
If at 25 l. and under 30 l. |
7 7 0 |
If at 30 l. and under 40 l. |
8 8 0 |
If at 40 l. and under 50 l. |
9 9 0 |
If at 50 l. per Annum , or upwards |
10 10 0 |
Every Retailer of Spirits in Ireland , being duly licensed to trade in, vend and sell Coffee, Tea, Cocoa Nuts, Chocolate or Pepper, and not selling Spirits in any greater... |
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