Tax Code

Tuesday, 4 December 2012

Questions (154)

Pearse Doherty

Question:

154. Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised for the Exchequer by introducing a levy of 10% on alcohol sales in off licences. [54085/12]

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Written answers

I understand from the Revenue Commissioners that EU Directive 92/ 83 - EEC, which governs the structure of alcohol taxation, does not provide for different tax treatment of alcohol products depending on where the product is sold. Therefore, it does not allow for the introduction of such a levy.