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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 December 2021 - onwards

45. Waiver of excise duty on renewal of certain liquor licences, public dancing licences and certificates of registration of clubs

(1) Subject to subsection (3), no duty of excise shall be chargeable, leviable or payable under section 43 of the Finance (1909-1910) Act 1910 on the renewal, for the period from 1 October 2021 to 30 September 2022, of the following licences for the sale of intoxicating liquor specified in the First Schedule to that Act:

(a) retailers' on-licences;

(b) passenger vessel licences;

(c) railway restaurant car licences;

(d) passenger aircraft licences.

(2) Subject to subsection (3), no duty of excise shall be chargeable, leviable or payable -

(a) under section 171(1) of the Finance Act 2001 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a licence granted under section 2 of the Intoxicating Liquor (National Concert Hall) Act 1983,

(b) under section 105(1) of the Finance Act 2000 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a licence granted under section 62 of the National Cultural Institutions Act 1997,

(c) under section 21(5) of the Intoxicating Liquor Act 2003 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a licence issued under section 21(3) of that Act,