Finance Act 1916

PART I Customs and Excise

1 Increased duties on cocoa

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 twitter	the lb.	0	0	6	the lb.	0	0	4 ½

2 Increased duties on coffee

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

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.

4 Increased Excise duty on coffee substitutes, &c

In lien 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	1 ½

5 Increased Customs duties on sugar

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.

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 [5 & 6 Geo. 5. c. 89.] Finance (No. 2) Act, 1915, shall apply to the Excise duties under this section.

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 [6 Geo. 5. c. 11.] Finance (New Duties) Act, 1916, required; and

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

8 Customs duty on cider

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.

9 Licence duty in respect of table waters and cider

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.

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 dny 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 persous 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.

11 Reduction of duty on herb beer

(1) The table-water duty charged under section four of the Finance (New Duties) Act, 1916, arid 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.

12 Exemption of school entertainments from entertainments duty

Entertainments duty within the meaning of section one of the Finance (New Duties) Act, 1916, shall not he 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.

13 Provisions as to motor cars used as hackney carriages

(1) It is hereby declared that a motor car is not exempt under subsection (3) of section eighty-six of the-[10 Edw. 7. and 1 Geo. 5. c. 8.] Finance (1909-10) Act, 1910, as being a hackney carriage within the meaning of section four of the [51 amp; 52 Vict. c. 8.] Customs and Inland Revenue Act, 1888, if the car is used on any occasion as a carriage within the meaning of subsection (3) of the said section four.

(2) There shall be exhibited on every motor car which is exempted from duty under section eighty-six of the Finance (1909-10) Act, 1910, as amended by this or any other Act, as being a hackney carriage, in conjunction with the mark fixed on the car indicating the registered number of the car and the council with which the car is registered, a distinctive sign indicating that the car is so exempt, and regulations made by the Local Government Board under the [3 Edw. 7. c. 36.] Motor Car Act, 1903, shall provide for the sign to be so exhibited.

The penalties imposed by subsection (4) of section two of the Motor Car Act, 1903,'shall apply to the sign to be exhibited tinder this provision as they apply to the marks to be fixed under that section.

14 Extension of relief in respect of motor car licence duty

(1) Subsection (4) of section eighty-six of the Finance (1909-10) Act, 1910 (which provides for the repayment in certain cases to duly qualified medical practitioners of half the duty on motor car licences), shall apply to registered veterinary surgeons in like manner as it applies to duly qualified medical practitioners.

(2) If any person proves to the satisfaction of the Commissioners of 'Customs and Excise that any motor car kept by him has during any year, or any continuous part of a year not being less than two months, been used exclusively for the purpose of any ambulance or hospital work, or any other work undertaken by agreement with the Government in connexion with any naval or military services, he shall be entitled to the repayment of any duty paid for that year under section eighty-six of the Finance (1909-10) Act, 1910, on the licence for the car, or of a proportionate part of the duty.

15 Motor spirit licence duty

(1) In addition to any other duties imposed by law in respect to motor spirit, there shall, on and after the first day of August nineteen hundred and sixteen, be charged, levied, and paid On a licence to be taken out by any person who desires to be supplied with motor spirit, a duty at the rate of sixpence for every gallon of motor spirit with which he is authorised to be supplied by the licence:

Provided that—

(a) Any person using motor spirit for purposes other than supplying motive power to a motor car or motor cycle, or for supplying motive power to any motor car or motor cycle in respect of which duty is not payable under section eighty-six of the Finance (1909-10) Act, 1910, shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of the whole duty payable under this section in respect of a licence authorising the supply of that motor spirit; and

(b) Any person who, under the preceding section of this Act, has received repayment of motor-car licence duty by reason of the use of his car during any period for any such purpose as' therein mentioned shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of the duty payable under this section in respect of the motor spirit used during that period; and (c) Any duly qualified medical practitioner or registered veterinary surgeon using motor spirit for the purpose of supplying motive power to a motor car or motor cycle kept by him, while it is being used by him for the purposes of his profession, shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of half the amount of duty payable under this section in respect of a licence authorising the supply of that motor spirit.

(2) A licence shall be in such form, and shall be issued in such manner, and subject to such conditions, as may be prescribed by regulations made for the purposes of this section by the Board of Trade, and the regulations may provide for the use of different forms of licence according to the purpose for which the supply of motor spirit is required, and every licence shall specify the amount of motor spirit authorised by the licence to be supplied to the holder.

Regulations may provide for the surrender of any licence under this section authorising the supply of motor spirit, and for any consequent repayment of duty.

(3) Nothing in this section or in any provisions supplemental to this section shall apply to the supply of motor spirit to licensed dealers for the purpose of sale to customers, but those provisions shall apply to the appropriation of motor spirit by a supplier of motor spirit for purposes other than the supply to customers in the same manner as they apply to obtaining a supply of motor spirit.

(4) In this section, and in any provisions supplemental to this section, " motor spirit" has the same meaning as in Part VI. of the Finance (1909-10) Act, 1910.

16 Supplemental provisions as to motor spirit licence duty

(1) A person shall not, on or after the first day of August nineteen hundred and sixteen, obtain or attempt to obtain a supply of motor spirit unless he is the holder of a licence for the time being in force under the preceding section of this Act, or in excess of the amount with which he is authorised to be supplied by the licence.

(2) A person shall not, on or after the first day of August nineteen hundred and sixteen, supply motor spirit to a person who is not the holder of a licence for the time being in force under the preceding section of this Act, or in excess of the amount authorised to be supplied by the licence.

(3) A person supplying motor spirit shall, on or after the first day of August nineteen hundred and sixteen, in such manner as may be directed by regulations made under the preceding section of this Act, enter on the licence of the person supplied the name and address of the supplier, the amount supplied, and the date on which it was supplied.

(4) A person shall not use motor spirit, with which he is authorised to he supplied for any special purpose by his licence, for any other purpose.

(5) If any person acts in contravention of or fails to comply with any provision of this section, or makes any entry on a licence which is false in any material particular, or makes any statement which is false in any material particular for the purpose of obtaining a licence or allowance or repayment of duty, he shall be liable to an Excise penalty of one hundred pounds.

17 Continuance of Customs duties imposed under the Finance (No. 2) Act, 1915

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 seventeen, that is to say:—

Duty.	Section of Act.
Increased duty on tea	1
Additional duties on dried fruit	8
Additional duties on tobacco	9(1)
Additional duty on motor spirit	10 (1)
New import duties	12

18 Continuance of Excise duties imposed under the Finance (No. 2) Act, 1915

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 seventeen, that is to say

Duty.	Section of Act.
Additional duties on tobacco	9(2)
Additional duty on motor spirit	10(2)
Additional medicine duties	11

19 Drawback on beer for export in respect of sugar and glucose

There shall be paid an additional drawback on beer, under conditions to be made by the Commissioners of Customs and Excise, in respect of imported sugar and glucose and also in respect of sugar and glucose made in Great Britain and Ireland, used in the brewing of beer for export, on its deposit in bond, according to the amount of duty paid on such sugar and glucose.

20 Provision as to alteration of rates of drawback where rates of duty are altered

Where the rates of any duties of Customs or 'Excise previously chargeable are altered by any resolution of the House of Commons having statutory effect, and any Bill which has been introduced into the House to give effect to that resolution provides for an alteration of the rates of drawback to be allowed in respect of those duties, then, so long as the said resolution continues to have statutory effect, drawback shall be allowed in accordance with the rates provided in that Bill,

subject to any necessary adjustment in case the rates of drawback as enacted by Parliament differ from the rates provided in the Bill.

21 Allowance of drawback on the exportation of goods manufactured with dried fruits

(1) On the exportation or shipment for use as ships' stores of any goods in the manufacture or preparation of which in Great Britain or Ireland any of the following articles, that is to say, dried figs, fig cake, raisins, or currants, have been used, a drawback equal to the duty in respect of the quantity of the article which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation of the goods shall be allowed, if it is shown to the satisfaction of the Commissioners of Customs and Excise that the duties on importation have been duly paid.

(2) In allowing drawback under this section the Commissioners of Customs and Excise may, with the assent of the Treasury, relax in the case of any goods any requirements of section one hundred and four and section one hundred and six of the [30 & 40 Vict. c. 36.] Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.

22 Drawback on exported coffee and chicory and mixtures of coffee and chicory

On the exportation or shipment for use as ships' stores of any roasted coffee or roasted chicory, or any mixture of roasted coffee and roasted chicory, there shall, if it is shown to the satisfaction of the Commissioners of Customs and Excise that the duties on importation or the duties of Excise, as the case may be, imposed under this Act have been duly paid, and subject to such conditions as the Commissioners may prescribe, be allowed drawbacks at the following rates, that is to say:—

	£	s.	d.
Coffee, for every hundred pounds	2	2	0
Chicory, for every hundred pounds	1	14	4
Mixtures of coffee and chicory, for every hundred	1	14	4

Provided that no drawback shall be allowed on any such coffee, chicory, or mixture if any substance other than coffee, chicory, or a substance necessarily or ordinarily used in the manufacturing of chicory is mixed therewith.

23 Power by Order in Council to modify section 1 of the Immature Spirits Restriction Act, 1915, as regards rum

(1) His Majesty may by Order in Council substitute for the period of one year specified in paragraph (c) of subsection (1) of section one of the [5 & 6 Geo. 5. c. 46.] Immature Spirits (Restriction) Act,, 1915, as the period for which the restriction imposed by that section is not to apply to certain imported rum delivered for home consumption, and for the period of at least nine months specified in the said paragraph, such longer periods respectively as His Majesty thinks fit.

(2) Any Order in Council made under this section shall be laid before each House of Parliament forthwith, and if an address is presented to His Majesty by either House of Parliament within the next subsequent twenty-one days on which that House has sat next after the Order has been laid before it praying that the Order may be annulled, His Majesty; may annul the Order, and it shall thenceforth be void, but without prejudice to the validity of anything previously done thereunder.

(3) Any Order in Council made under this section may be varied or revoked by a subsequent Order in Council made in like manner.