Skip to main content
Normal View

Dáil Éireann debate -
Thursday, 13 Dec 1990

Vol. 403 No. 10

Written Answers. - Tax on Non-Alcoholic Lager.

Frank Crowley

Question:

37 Mr. Crowley asked the Minister for Finance if he will consider subsidising non-alcoholic lager, especially during the Christmas period, to promote public awareness of the dangers of drink driving; and if he will reduce the cost as an incentive to consumers.

A very generous tax regime already applies to non-alcoholic lager. A pint of non-alcoholic lager, that is of less than 0.5 per cent alcoholic strength by volume, attracts excise duty of 4.65p per pint compared with excise of 37.6p per pint for lager of average alcoholic strength. When account is taken of the subsequent application of VAT, this differential increases to 40.5p per pint. In the circumstances I have done as much as I reasonably can to favour the non-alcoholic beverage. This beneficial tax treatment should facilitate the charging of lower prices for non-alcoholic lager by brewers and publicans.

My colleague, the Minister for the Environment, has, as the Deputy will be aware, recently launched a pre-Christmas campaign to advise the public of the dangers of drinking and driving.

Top
Share