Dáil Éireann Debate, Tuesday - 13 November 2012
236. Deputy Gerry Adams asked the Minister for Finance if he has given any consideration to the introduction of a levy on alcohol products which are sold unopened; and if he will make a statement on the matter. [49783/12]
View answerI wish to advise the Deputy that I am always willing to examine new sources of revenue whether presented by my own Department or from outside through the pre-Budget process. That said the Deputy should be aware that EU Directive 92/93, which governs the structure of alcohol taxation, requires that such taxes are applied by reference to the nature and strength of the product rather than the means of packaging.
