asked the Minister for Finance if he will say in what way and to what extent the Exchequer revenue is affected in a financial year through the reduction of the gravity of stout or porter by one degree.
Ceisteanna—Questions. Oral Answers. - Gravity of Stout—Effect on Revenue.
On the basis of the existing beer duties a reduction of one degree in the original gravity at which beer is brewed would reduce the duty element in a barrel of 36 gallons by approximately 3/6. It is estimated that at present consumption and duty levels an all-round reduction of one degree in the original gravity of home-made beer retained for home consumption would involve a loss of excise duty of the order of £200,000 in a full year.