Finance Act 1918

JurisdictionUK Non-devolved
Citation1918 c. 15


Finance Act, 1918

(8 & 9 Geo. 5.) CHAPTER 15.

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 connection with Finance.

[30th July 1918]

Most Gracious Sovereign,

W e , Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, to wards 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 Continuation of Customs duties imposed under 5 &6 Geo. 5. c. 89.

1 Continuation of Customs duties imposed under 5 &6 Geo. 5. c. 89.

The following duties of Customs, imposed by Part I. of the Finance (No. 2) Act, 1915, shall continue to be charged, levied and paid until the first day of August nineteen hundred and nineteen, that is to say:—

Duty.

Section of Act.

Increased duty on tea

1

Additional duties on dried fruit

8

Additional duty on motor spirit

10 (1)

New import duties

12

S-2 Continuation of temporary Excise duties imposed under5 & 6 Geo. 5. c. 89.

2 Continuation of temporary Excise duties imposed under5 & 6 Geo. 5. c. 89.

The following duties of Excise, imposed by Part I. of the Finance (No. 2) Act, 1915, shall continue to be charged, levied and paid until the first day of August nineteen hundred and nineteen, that is to say:—

Duty

Section of Act.

Additional duty on motor spirit

10 (2)

Additional medicine duties

11

S-3 Increased duties on spirits.

3 Increased duties on spirits.

(1) In lieu of the duties of Customs payable on spirits imported into Great Britain or Ireland, there shall, as from the twenty-third day of April, nineteen hundred and eighteen, be charged, levied, and paid, subject as hereinafter provided, the duties specified in Part I. of the First Schedule to this Act, together with the additional duties specified in Part II. of that Schedule.

(2) In lieu of the Excise duty payable for every gallon computed at proof of spirits distilled in Great Britain or Ireland there shall, as from the twenty-third day of April, nineteen hundred and eighteen, be charged, levied, and paid, an Excise duty of one pound and ten shillings, together with the additional duties specified in Part III. of the First Schedule to this Act.

And so in proportion for any less quantity.

S-4 Reduction and allowance of duty in respect of spiritsused in medical preparations or for scientific purposes.

4 Reduction and allowance of duty in respect of spiritsused in medical preparations or for scientific purposes.

(1) In the case of any mixture, compound or preparation which, on importation, is charged with duty in respect of the spirit contained in it, or used in its preparation or manufacture, the duties specified in Part I. of the First Schedule to this Act shall be reduced by the sum of fifteen shillings and threepence, or if the mixture, compound, or preparation is entered in such a manner as to indicate that the strength is not to be tested by the sum of one pound and sixpence, and the additional duty specified in Part II. of that Schedule shall not be charged, if the mixture, compound, or preparation is one which is recognised by the Commissioners of Customs and Excise as being used for medical purposes.

(2) If any person proves to the satisfaction of the Commissioners of Customs and Excise that any spirits in respect of which the duties imposed by this Act have been paid have been delivered to him and used solely in the manufacture or preparation of any article recognised by the Commissioners as being used for medical purposes, or have been used for scientific purposes, he shall, subject to such regulations as the Commissioners of Customs and Excise may prescribe, be entitled to obtain from the Commissioners repayment of the sum of fifteen shillings and threepence in respect of every gallon computed at proof of spirits so used, and shall also, if he proves to the satisfaction of the Commissioners that the spirits so used were spirits to which the restrictions contained in the Immature Spirits (Restriction) Act, 1915 , did not apply, be entitled to obtain from the Commissioners repayment of the amount of the additional duty in respect of immature spirits (if any) paid under this Act in respect of the spirits.

(3) Regulations made under this section may provide that a person shall not be entitled to claim repayment unless he has kept such books and taken such account of stock as may be prescribed by the regulations, and may apply to any such person any of the enactments relating to any duty of customs or excise and to persons carrying on any trade subject to the laws of Excise, and may contain such other provisions as the Commissioners of Customs and Excise may consider necessary for the protection of the revenue.

(4) If any person contravenes or fails to comply with the regulations made by the Commissioners under this section, or if any person for the purpose of obtaining any repayment of duty under this section or in connection with any application for any such repayment, makes any false statement or false representation, he shall in respect of each offence be liable to an Excise penalty of five hundred pounds.

S-5 Increased Customs duties on beer.

5 Increased Customs duties on beer.

(1) In lieu of the duties of Customs payable on beer of the descriptions called or similar to mum, spruce or black beer, or Berlin white beer, or other preparations, whether fermented or not fermented, of a similar character, imported into Great Britain or Ireland, there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied, and paid the following duties (that is to say):—

For every thirty-six gallons of beer where the worts thereof are, or were before fermentation, of a specific gravity—

s. d.

Not exceeding one thousand two hundred and fifteen degrees

10 2 0

Exceeding one thousand two hundred and fifteen degrees

11 16 8

(2) In lieu of the duties of Customs payable on every description of beer other than that specified in the preceding subsection imported into Great Britain or Ireland, there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied, and paid the following duty (that is to say):—

For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees

s. d.

2 10 6

(3) In lieu of the Customs drawback now payable there shall be allowed and paid on the exportation, shipment for use as stores, or removal to the Isle of Man, of beer imported into Great Britain or Ireland, on which it is shown that the increased Customs duty charged by this Act has been paid, a drawback calculated according to the original gravity thereof (that is to say):—

For every thirty-six gallons of an original gravity of one thousand and fifty-five degrees the drawback of

s. d.

2 10 3

(4) In the case of beer which is of a gravity different from the gravity aforesaid, the duty or the drawback, as the case may be, shall be varied proportionately.

S-6 Increased Excise duty on beer.

6 Increased Excise duty on beer.

In lieu of the duty of Excise payable in respect of beer brewed in the United Kingdom there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied, and paid—

For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees, the duty of

s. d.

2 10 0

and in lieu of the drawback of Excise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship's stores, there shall be allowed and paid in respect of beer on which it is shown that the increased Excise duty charged by this Act has been paid a drawback calculated according to the original gravity thereof (that is to say):—

For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of

s. d.

2 10 3

and so as to both duty and drawback in proportion for any difference in quantity or gravity.

S-7 Duties and drawbacks on tobacco.

7 Duties and drawbacks on tobacco.

(1) In lieu of the duties of Customs payable on tobacco there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied, and paid upon tobacco imported into Great Britain or Ireland, the duties specified in Part I. of the Second Schedule to this Act.

(2) In lieu of the Excise duties payable on tobacco grown in Great Britain or Ireland there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied and paid on tobacco grown in Great Britain or Ireland the duties specified in Part II. of the Second Schedule to this Act.

(3) Drawback allowed under section one of the Manufactured Tobacco Act, 1863 , as extended or amended by any subsequent Act on tobacco exported from Great Britain or Ireland or deposited in a bonded or King's warehouse shall, in cases where it is shown that the increased duties imposed by this section have been paid, be allowed at the rates set out in Part III. of the Second Schedule to this Act, instead of at the rates set out in the First Schedule to the Finance Act, 1917 , but subject to the provisions affecting allowance of...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT