asked the Minister for Finance if his attention has been drawn to the additional level of taxation at present being levied on the producers/manufacturers of certain types of concentrates (details supplied); if he will review the tax implications in the situation; and if he will make a statement on the matter.
Written Answers. - Tax on Concentrates.
52.
I am informed by the Revenue Commissioners that the concentrates referred to are properly chargeable with excise duty as table waters at the rate of £0.36 per gallon. The excise duty applies equally to domestically-produced and imported concentrates. Indirect taxation levels and structures in respect of these and other goods are kept under continuous review.