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Dáil Éireann debate -
Wednesday, 7 Feb 1979

Vol. 311 No. 4

Financial Resolution No. 7: - Excise—Cider and Perry.

I move:

(1) That in this Resolution—

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);

"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20ºC in 100 volumes of the product at that temperature;

"% vol" means alcoholic strength by volume.

(2) That the duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Schedule to this Resolution in lieu of the rate specified in the said paragraph 8 (2).

(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

Description of Cider and Perry

Rate of Duty


of an actual alcoholic strength by volume not exceeding 6% vol


the gallon

of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol


the gallon

of an actual alcoholic strength by volume exceeding 8.7% vol


the gallon

I would like to have some information on cider and perry. What is the tax collector raking in from a glass of cider or a glass of perry?

To the best of my knowledge it is not customary to refer to duty on cider or perry by the glass. In the case of cider it is usually done by the flagon. In this case the pre-budget position is a duty of 1.19p and a VAT content of 5.09, making a total of 6.28p per flagon of 38 fluid ounces. The post-budget position would be that the duty would go up to 7.12p and the VAT element to 5.68p, making a total of 12.8p per flagon. That would mean that the overall price of a flagon would rise from 56p to 62.5p.

The Minister is doubling the duty?

Strictly speaking, looking at the duty we are multiplying it by four or five——

The overall tax.

We are almost doubling the overall tax, and we are satisfied that it should be doubled because there is a fair amount of concern in some quarters about the increase in juvenile drinking of cider. A number of parents have expressed concern about this. It is for that reason that we particularly want to make it slightly more difficult for juveniles to have access to cider——

(Cavan-Monaghan): Would the Minister think of enforcing the law with regard to its purchase?

That is being done but regretfully there are a number of adults who assist juveniles in getting access to cider. One step we can take, which we are taking, is to make it more expensive for them.

Is the duty related to the strength of cider in any way?

Question put and agreed to.