Finance Act 1916

JurisdictionUK Non-devolved
Citation1916 c. 24


Finance Act, 1916

(6 & 7 Geo. 5.) CHAPTER 24.

An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connexion with Finance.

[19th July 1916]

Most Gracious Sovereign,

We , Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it 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, as follows:

I Customs and Excise.

Part I.

Customs and Excise.

S-1 Increased duties on cocoa.

1 Increased duties on cocoa.

1. In lieu of the present duties on cocoa there shall, as from the fifth day of April nineteen hundred and sixteen, be charged, levied, and paid on cocoa imported into Great Britain or Ireland the following duties of Customs, that is to say:—

Up to and including the Twenty-first day of June nineteen hundred and sixteen.

After that date.

s. d.

s. d.

Cocoa

the lb. 0 0 6

the cwt. 2 2 0

Cocoa (husks and shells)

the cwt. 0 12 0

the cwt. 0 6 0

Cocoa butter

the lb. 0 0 6

the lb. 0 0 412

S-2 Increased duties on coffee.

2 Increased duties on coffee.

2. In lieu of the present duties on coffee there shall, as from the fifth day of April nineteen hundred and sixteen, be charged, levied, and paid on coffee imported into Great Britain or Ireland the following duties of Customs, that is to say:—

s. d.

Coffee (not kiln-dried, roasted, or ground)

the cwt.

2 2 0

Coffee (kiln-dried, roasted, or ground) the lb.

0 0 6

S-3 Increased duties on chicory.

3 Increased duties on chicory.

(1) In lieu of the present duties of Customs on chicory there shall, as from the fifth day of April nineteen hundred and sixteen, be charged, levied, and paid on chicory imported into Great Britain or Ireland the following duties of Customs, that is to say:—

s. d.

Chicory, raw or kiln-dried

the cwt.

1 19 8

Chicory, roasted or ground

the lb.

0 0 6

(2) In lieu of the present Excise duty on chicory there shall, as from the fifth day of April nineteen hundred and sixteen, be charged, levied, and paid the following Excise duty, that is to say:—

s. d.

Chicory, raw or kiln-dried

the cwt.

1 18 6

and so in proportion for any less quantity.

S-4 Increased Excise duty on coffee substitutes, &c.

4 Increased Excise duty on coffee substitutes, &c.

4. In lieu of the present Excise duty in respect of coffee substitutes there shall, as from the fifth day of April nineteen hundred and sixteen, be charged, levied, and paid on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, the following Excise duty, that is to say:—

s. d.

For every quarter of a pound of any such article, substance, or mixture which is sold or kept for sale in the United Kingdom

0 0 112

S-5 Increased Customs duties on sugar.

5 Increased Customs duties on sugar.

5. In lieu of the present Customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall, as from the fifth day of April nineteen hundred and sixteen, be charged, levied, and paid the duties specified in the first column of Part I. of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II. of that Schedule.

S-6 Increased Excise duties on sugar.

6 Increased Excise duties on sugar.

(1) In lieu of the present Excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall, as from the fifth day of April, nineteen hundred and sixteen, be charged, levied, and paid the duties specified in the second column of Part I. of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II. of that Schedule.

(2) The provisions of Part III. of the First Schedule to the Finance (No. 2) Act, 1915 , shall apply to the Excise duties under this section.

S-7 Customs duties on table waters.

7 Customs duties on table waters.

(1) There shall as from the first day of May nineteen hundred and sixteen be charged, levied, and paid upon table waters as defined by this section imported into Great Britain or Ireland, the following duties of Customs, that is to say:—

On table waters which contain as the result of the ordinary process of manufacture, or are prepared in the ordinary process of manufacture with, sugar or other sweetening material, or which are fermented beverages, a duty at the rate of fourpence per gallon; and

On any other table waters a duty at the rate of eightpence per gallon.

(2) In this section ‘table waters’ includes any aerated waters and any beverages to be sold or kept for sale in bottles, or in casks or other corked or closed receptacles, other than—

(a ) Any liquor for the retail sale of which an Excise licence was at the time of the passing of the Finance (New Duties) Act, 1916 , required; and

(b ) Syrups or other liquors intended to be consumed only in a diluted form.

S-8 Customs duty on cider.

8 Customs duty on cider.

8. There shall as from the first day of May nineteen hundred and sixteen be charged, levied, and paid on cider and perry imported into Great Britain or Ireland a duty of Customs at the rate of fourpence per gallon.

S-9 Licence duty in respect of table waters and cider.

9 Licence duty in respect of table waters and cider.

9. There shall be charged, levied, and paid on a licence to be taken out annually, in cases where such a licence is required under section six of the Finance (New Duties) Act, 1916, by persons who sell table waters and by persons who sell cider or perry, an Excise duty of ten shillings.

S-10 Duties on mechanical lighters.

10 Duties on mechanical lighters.

(1) There shall be charged, levied, and paid on any tinder box, tinder lighter, or other mechanical and portable contrivance for producing a spark or flame (in this Act referred to as mechanical lighters), imported into Great Britain or Ireland, a duty of Customs of one shilling in the case of mechanical lighters requiring the use of spirit, and of sixpence in any other case.

(2) There shall be charged, levied, and paid on any mechanical lighter manufactured in Great Britain or Ireland, an Excise duty of one shilling in the case of mechanical lighters requiring the use of spirit, and of sixpence in any other case.

(3) If any person manufactures for sale a mechanical lighter without paying duty in accordance with this section, that person shall be liable in respect of each offence to an Excise penalty of fifty pounds.

(4) The Commissioners of Customs and Excise may make regulations prohibiting the manufacture of mechanical lighters except by persons holding a licence and having made entry for the purpose, and for fixing the date of the expiration of the licence, and also for regulating the manufacture of mechanical lighters and the removal from the manufactory of mechanical lighters with a view to securing and collecting the Excise duty imposed by this Act, and may by those regulations apply to the Excise duty on mechanical lighters and to manufacturers of mechanical lighters any enactments relating to any duty of Excise or Customs and to persons carrying on any trade subject to the laws of Excise.

If any person acts in contravention of, or fails to comply with, any of those regulations, the article in respect of which the offence was committed shall be forfeited, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of fifty pounds.

S-11 Reduction of duty on herb beer.

11 Reduction of duty on herb beer.

(1) The table-water duty charged under section four of the Finance (New Duties) Act, 1916, and the duty of Customs on table waters charged under this Act shall be reduced in the case of herb beer so as to be at the rate of twopence per gallon.

(2) ‘Herb beer’ means the beverage usually known as herb beer or botanic beer, but does not include ginger beer.

S-12 Exemption of school entertainments from entertainments duty.

12 Exemption of school entertainments from entertainments duty.

12. Entertainments duty within the meaning of section one of the Finance (New Duties) Act, 1916, shall not be charged on payments for admission to any entertainment where the Commissioners of Customs and Excise are satisfied—

a ) that the entertainment is provided by or on behalf of a school or other educational institution; and
b ) that the school or institution is not conducted or established for profit; and
c ) that the entertainment is provided solely for the purpose of promoting some object in connexion with the school or institution; and
d ) that all the persons taking part as performers in the entertainment are persons who are under the age of sixteen years and who are receiving or have received instruction in the school or institution
S-13 Provisions as to motor cars used as...

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