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Dáil Éireann debate -
Tuesday, 14 Oct 2008

Vol. 663 No. 3

Financial Resolution No. 6: Alcohol Products.

(1) THAT for the purposes of the tax charged by virtue of section 75 of the Finance Act 2003 (No. 3 of 2003), that Act be amended, with effect as on and from 15 October 2008, by substituting the following for Schedule 2 to that Act, as amended by section 43(2) of the Finance Act 2004 (No. 8 of 2004) and section 147 of the Finance Act 2005 (No. 5 of 2005):
SCHEDULE 2 - RATES OF ALCOHOL PRODUCTS TAX

Description of Product

Rate of Tax

Spirits:

€39.25 per litre of alcohol in the spirits

Beer:

Exceeding 0.5% vol but not exceeding 1.2% vol

€0.00

Exceeding 1.2% vol but not exceeding 2.8% vol

€9.93 per hectolitre per cent of alcohol in the beer

Exceeding 2.8% vol

€19.87 per hectolitre per cent of alcohol in the beer

Wine:

Still and sparkling, not exceeding 5.5% vol

€109.34 per hectolitre

Still, exceeding 5.5% vol but not exceeding 15% vol

€328.09 per hectolitre

Still, exceeding 15% vol

€476.06 per hectolitre

Sparkling, exceeding 5.5% vol

€656.18 per hectolitre

Other Fermented Beverages:

(1) Cider and Perry:

Still and sparkling, not exceeding 2.8% vol

€41.62 per hectolitre

Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol

€83.25 per hectolitre

Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol

€192.47 per hectolitre

Still, exceeding 8.5% vol

€273.00 per hectolitre

Sparkling, exceeding 8.5% vol

€546.01 per hectolitre

(2) Other than Cider and Perry:

Still and sparkling, not exceeding 5.5% vol

€109.34 per hectolitre

Still, exceeding 5.5% vol

€328.09 per hectolitre

Sparkling, exceeding 5.5% vol

€656.18 per hectolitre

Intermediate Beverages:

Still, not exceeding 15% vol

€328.09 per hectolitre

Still, exceeding 15% vol

€476.06 per hectolitre

Sparkling

€656.18 per hectolitre
(2) 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).
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