Finance Act 1919

JurisdictionUK Non-devolved
Citation1919 c. 32


Finance Act, 1919

(9 & 10 Geo. 5.) CHAPTER 32.

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 provisions in connection with Finance.

[31st July 1919]

Most Gracious Sovereign.

Be , 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 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.

1. The following duties of customs, imposed by Part I. of the Finance (No. 2) Act, 1915, shall, subject as hereinafter provided, continue to be charged, levied, and paid, in the case of the new import duties until the first day of May nineteen hundred and twenty, and in the case of any other duties until the first day of August nineteen hundred and twenty, 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 increased medicine duties.

2 Continuation of increased medicine duties.

2. The additional duties of excise imposed by section eleven of the Finance (No. 2) Act, 1915, upon medicine liable to duty shall continue to be charged, levied and paid until the first day of August nineteen hundred and twenty.

S-3 Increase in spirit duties.

3 Increase in spirit duties.

(1) In lieu of the duties of customs payable on spirits imported into Great Britain or Ireland, there shall, as from the first day of May nineteen hundred and nineteen, 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 first day of May nineteen hundred and nineteen, be charged, levied and paid an excise duty of two pounds 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 Increased customs duties on beer.

4 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 first day of May nineteen hundred and nineteen, be charged, levied and paid the following duties (that is to say):—

s. d.

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

Not exceeding one thousand two hundred and fifteen degrees

14 2 0

Exceeding one thousand two hundred and fifteen degrees

16 10 5

(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 first clay of May nineteen hundred and nineteen, be charged, levied and paid the following duty (that is to say):—

s. d.

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

3 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):—

s. d.

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

3 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-5 Increased excise duty on beer.

5 Increased excise duty on beer.

5. In lieu of the duty of excise payable in respect of beer brewed in Great Britain or Ireland there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid—

s. d.

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

3 10 0

and in lieu of the drawback of excise payable in respect of beer exported from Great Britain or Ireland, as merchandise or 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):—

s. d.

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

3 10 3

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

S-6 Increase in duty on private brewers licences.

6 Increase in duty on private brewers licences.

(1) In lieu of the existing duties upon licences to be taken out annually by brewers of beer other than brewers for sale there shall, on and after the first day of October nineteen hundred and nineteen, be charged, levied and paid the following duties of excise (that is to say):—

s. d.

If the beer brewed by the brewer is chargeable with duty

0 4 0

If the beer brewed by the brewer is not chargeable with duty, then—

(a ) where the brewer is the occupier of a house of an annual value exceeding ten pounds, but not exceeding fifteen pounds

2 10 0

(b ) where the brewer is the occupier of a house of all annual value of ten pounds or less

1 5 0

Provided that, where the brewer is the occupier of a house of an annual value of eight pounds or less, he may between the thirtieth day of April and the thirty-first day of August in any year obtain without payment of duty a licence to brew a quantity not exceeding two bushels of malt, or the equivalent thereof, for his own use in the course of his employment on harvest work.

(2) If the annual value of the house occupied by a brewer of beer other than a brewer for sale does not exceed ten pounds, duty shall not be charged on beer brewed by him, and if the annual value of the house occupied by him exceeds ten pounds and does not exceed fifteen pounds, duty shall not be charged upon beer brewed by him provided that he brews solely for his own domestic use.

S-7 Alteration of entertainment duty.

7 Alteration of entertainment duty.

7. On and after the first day of October nineteen hundred and nineteen, section one of the Finance (New Duties) Act, 1916, as amended by section three of the Finance Act, 1917, and section eleven of the Finance Act, 1918, shall have effect as if for the words—

‘exceeds 4 d. and does not exceed 7 d. twopence.’

there were substituted the words—

‘exceeds 4 d. and does not exceed 412 d.

one penny and a halfpenny.

,, 4
1
2
d. ,, ,, 7 d.
twopence.’
S-8 Imperial preference.

8 Imperial preference.

(1) With a view to conferring a preference in the case of Empire products, the duties of customs on the goods specified in the Second Schedule to this Act shall, on and after the dates provided for in that schedule, be charged at the reduced rates (hereinafter referred to as ‘preferential rates’) shown in the second column of that schedule, where the goods, are shown to the satisfaction of the Commissioners of Customs and Excise to have been consigned from and grown, produced or manufactured in the British Empire.

For the purposes of this section—

‘The British Empire’ means any of His Majesty's dominions outside Great Britain and Ireland, and any territories under His Majesty's protection, and includes India:

Provided that, where any territory becomes a territory under His Majesty's protection, or is a territory in respect of which a mandate of the League of Nations is exercised by the Government of any part of His Majesty's dominions, His Majesty may by Order in Council direct that that territory shall be included within the definition of the British Empire for the purposes of this section, and this section shall have effect accordingly.

Goods shall not be deemed to have been manufactured in the British Empire as aforesaid unless such proportion of their value as is prescribed by regulations made by the Board of Trade is the result of labour within the British Empire.

(2) Where the Board of Trade is satisfied as respects any class of goods to which the preferential rates apply that those articles are to a considerable extent manufactured in the British Empire from material which is not wholly grown or produced in the Empire, the Board may by order direct that the preferential rate shall be charged only in respect of such proportion of those goods as corresponds to the proportion of dutiable material used in their manufacture which is shown to have...

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