Dáil Éireann debate -
Wednesday, 26 Jan 2000

Vol. 513 No. 1

Written Answers. - Tax Levies.

Paul McGrath

Question:

351 Mr. McGrath asked the Minister for Finance the level of duty and tax imposed on a standard bottle of table wine; the way in which these levies compare with those applicable to other products containing similar volumes of alcohol; if wines originating outside the EU have an equivalent levy structure as EU produced wine; and the proposals, if any, he has to change these tax rates. [1363/00]

Minister for Finance (Mr. McCreevy):

I am informed by the Revenue Commissioners that a standard bottle of wine – 75 cl – is chargeable with £1.61 excise duty. There are no other products of similar alcoholic strength. However, the following figures show the amount of excise duty per degree alcohol on a range of typical products:

£ per hectolitre per degree alcohol

Wine (12% volume)	£17.92
Fortified wine e.g. port, sherry (18% volume)	£17.33
Sparkling wine	£35.84
Cider	£8.34
Beer	£15.65
Spirits	£21.75

VAT at 21% is charged on all alcoholic drinks.

Wines originating outside the EU bear the same amount of excise duty in Ireland as EU wines.

I have no proposals to change the rate of excise duty on wine or any other alcoholic products at this point in time.