asked the Minister for Finance if he will state the present rates of excise duty on (i) beer; and (ii) spirits, and the yields from such duties, and if he will express the rates of the duties in terms of tax per (a) pint of porter; (b) pint of stout; and (c) glass of whiskey, respectively.
Ceisteanna—Questions. Oral Answers. - Excise Duty.
The excise duty on beer is £5 12s. 0d. per standard barrel of 36 gallons at a specific gravity of 1,055º. The approximate net receipt in the year ended 31st March, 1950, was £4,805,400.
The excise duty on spirits is £6 17s. 0d. per proof gallon. The approximate net receipt in the year ended 31st March, 1950, was £5,033,500.
The duty on a pint of stout is approximately 3½d. The duty on a pint of porter is approximately 2¾d.
The average duty on a glass of whiskey is 1/7¼d.