Tax Yield.

Dáil Éireann Debate, Tuesday - 11 November 2008

Tuesday, 11 November 2008

Questions (161)

John O'Mahony

Question:

240 Deputy John O’Mahony asked the Minister for Finance the tax take on a pint of stout and beer, a measure of spirits, a bottle of beer and stout, a bottle of alcopops and a bottle of wine for 2005, 2006 and 2007; and if he will make a statement on the matter. [39772/08]

Written answers

Minister for Finance (Deputy Brian Lenihan)

I am informed by the Revenue Commissioners that the tax take on the listed products for the years 2005, 2006 and 2007 are as shown in the following table.

The prices quoted are taken from the National Average Price Surveys as published by the Central Statistics Office except the prices for a Bottle of Stout where indicative prices are shown for your information.

2005

		Price	Excise Content	VAT Content	Total Tax Content
		€	€	€	€
Stout	Pint	3.63	0.47	0.63	1.10
Beer	Pint	3.98	0.47	0.69	1.16
Spirits	Standard Measure	3.38	0.56	0.59	1.15
Beer	330ml Bottle	4.01	0.27	0.70	0.97
Stout	330ml Bottle	3.13	0.27	0.54	0.81
Alcopops	275ml Bottle	4.94	0.59	0.86	1.45
Wine	750ml Bottle	9.00	2.05	1.56	3.61

2006

		Price	Excise Content	VAT Content	Total Tax Content
		€	€	€	€
Stout	Pint	3.74	0.47	0.65	1.12
Beer	Pint	4.13	0.47	0.72	1.19
Spirits	Standard Measure	3.46	0.56	0.60	1.16
Beer	330ml Bottle	4.15	0.27	0.72	0.99
Stout	330ml Bottle	3.25	0.27	0.56	0.83
Alcopops	275ml Bottle	5.06	0.59	0.88	1.47
Wine	750ml Bottle	8.90	2.05	1.54	3.59

2007

		Price	Excise Content	VAT Content	Total Tax Content
		€	€	€	€
Stout	Pint	3.85	0.47	0.67	1.14
Beer	Pint	4.26	0.47	0.74	1.21
Spirits	Standard Measure	3.60	0.56	0.62	1.18
Beer	330ml Bottle	4.29	0.27	0.74	1.01
Stout	330ml Bottle	3.35	0.27	0.58	0.85
Alcopops	275ml Bottle	5.21	0.59	0.90	1.49
Wine	750ml Bottle	8.83	2.05	1.53	3.58

The Excise content of Beer and Stout is calculated at Alcohol By Volume (ABV) of 4.18%.