Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I move amendment No. 81:

In page 75, line 29, to delete "December."." and substitute the following:
"December.",
and
(c) by inserting the following sections after section 66:
“Payment arrangements for excise duty payable under section 65, 66A or 66B
66C. (1) The excise duty payable under section 65, 66A or 66B, as the case may be, shall, at the option of the person by whom it is so payable, be paid—

(a) in full at the time of the granting or renewal of the licence, or
(b) subject to subsection (2), in two equal instalments as follows:

(i) the first instalment at the time of the granting or renewal of the licence, and
(ii) the second instalment—

(I) in the case of excise duty payable under section 65, on or before 30 November next following the granting or renewal of the licence concerned,
(II) in the case of the excise duty payable under section 66A or 66B, as the case may be, on or before 30 June next following the granting or renewal of the licence concerned.

(2) Where the period between the date of granting the licence concerned and the date on which it falls due for renewal is one year or less, the excise duty payable under section 65, 66A or 66B, as the case may be, shall be paid in full at the time of the granting of the licence.Payment arrangements for excise duty payable under section 66
66D. (1) The excise duty payable under section 66 on the registration or renewal of the registration of a premises shall, at the option of the
person referred to under section 66(2), be paid—

(a) in full at the time of the registration or renewal of the registration, or
(b) subject to subsection (2), in two equal instalments as follows:

(i) the first instalment at the time of the registration or renewal of the registration, and
(ii) the second instalment on or before 30 November next following the registration or renewal of registration.

(2) Where the period between the date of registration of the premises concerned and the date on which it falls due for renewal is one year or less, the excise duty payable under section 66 shall be paid in full at the time of the registration.