Financial Resolution No. 1: Alcohol Products Tax
Description of Product |
Rate of Tax |
Spirits: |
€36.85 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 |
€9.56 per hectolitre per cent of alcohol in the beer |
Exceeding 2.8% vol |
€19.13 per hectolitre per cent of alcohol in the beer |
Wine: |
|
Still and sparkling, not exceeding 5.5% vol |
€123.51 per hectolitre |
Still, exceeding 5.5% vol but not exceeding 15% vol |
€370.64 per hectolitre |
Still, exceeding 15% vol |
€537.81 per hectolitre |
Sparkling, exceeding 5.5% vol |
€741.28 per hectolitre |
Other Fermented Beverages: |
|
(1) Cider and Perry: |
|
Still and sparkling, not exceeding 2.8% vol |
€40.08 per hectolitre |
Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol |
€80.16 per hectolitre |
Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol |
€185.36 per hectolitre |
Still, exceeding 8.5% vol |
€262.92 per hectolitre |
Sparkling, exceeding 8.5% vol |
€525.85 per hectolitre |
(2) Other than Cider and Perry: |
|
Still and sparkling, not exceeding 5.5% vol |
€123.51 per hectolitre |
Still, exceeding 5.5% vol |
€370.64 per hectolitre |
Sparkling, exceeding 5.5% vol |
€741.28 per hectolitre |
Intermediate Beverages: |
|
Still, not exceeding 15% vol |
€370.64 per hectolitre |
Still, exceeding 15% vol |
€537.81 per hectolitre |
Sparkling |
€741.28 per hectolitre |