Thursday, 2 May 2013

Questions (72)

Patrick Nulty

Question:

72. Deputy Patrick Nulty asked the Minister for Finance if he would provide, in tabular form, the total amount of money raised in excise duties on alcohol in each category of alcohol excise as laid out by the Revenue Commissioners in the document (details supplied) for the years 2009, 2010, 2011, 2012; if he will provide the relevant levels of excise duties on the various forms of alcohol in these years; and if he will make a statement on the matter. [21039/13]

View answer

Written answers (Question to Finance)

The breakdown in excise returns by alcohol in each category from 2009 to 2012 is as follows:

-

2009

2010

2011

2012

Beer

404.3

320.1

307.3

308

Spirits

242.5

218.8

247.3

263.9

Wine

264.1

243.5

231

231.4

Cider

57.2

44

43.9

42.8

-

968.1

826.4

829.5

846.1

The level of excise duties on the various forms of alcohol is set out in the tables below:

Effective from 15 October 2008

Goods

Description or Usage

Rate of Duty €

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, not exceeding 5.5% volume

€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% volume but not exceeding 6.0% volume

€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

Other Fermented Beverages:

(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

Effective from 10 December 2009

Goods

Description or Usage

Rate of Duty €

Spirits

-

€31.13 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

€7.85 per hectolitre per cent

of alcohol in the beer

-

Exceeding 2.8% vol

€15.71 per hectolitre per cent

of alcohol in the beer

Wine

Still and sparkling, not exceeding 5.5% vol

€87.39 per hectolitre

-

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

€262.24 per hectolitre

-

Still, exceeding 15% vol

€380.52 per hectolitre

-

Sparkling, not exceeding 5.5% volume

€524.48 per hectolitre

Other Fermented Beverages:

(1) Cider and Perry

Still and sparkling, not exceeding 2.8% vol

€32.93 per hectolitre

-

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

€65.86 per hectolitre

-

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

€152.28 per hectolitre

-

Still, exceeding 8.5% vol

€216.00 per hectolitre

-

Sparkling, exceeding 8.5% vol

€432.01 per hectolitre

Other Fermented Beverages:

(2) Other than Cider and Perry

Still and sparkling, not exceeding 5.5% vol

€87.39 per hectolitre

-

Still, exceeding 5.5% vol

€262.24 per hectolitre

-

Sparkling, exceeding 5.5% vol

€524.48 per hectolitre

Intermediate Beverages

Still, not exceeding 15% vol

€262.24 per hectolitre

-

Still, exceeding 15% vol

€380.52 per hectolitre

-

Sparkling

€524.48 per hectolitre

Effective from 6 Dec 2012

Goods

Description or Usage

Rate of Duty €

Spirits

€36.85 per litre of alcohol

in the spirits

Beer

Exceeding 0.5% volume but not exceeding 1.2% volume

€0.00

-

Exceeding 1.2% volume but not exceeding 2.8% volume

€9.56 per hectolitre per cent

of alcohol in the beer

-

Exceeding 2.8% volume

€19.13 per hectolitre per cent

of alcohol in the beer

Wine

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

€123.51 per hectolitre

-

Still, exceeding 15% volume

€370.64 per hectolitre

-

Sparkling, exceeding 5.5% volume

€537.81 per hectolitre

-

Still and sparkling, not exceeding 2.8% volume

€741.28 per hectolitre

Other Fermented Beverages:

(1) Cider and Perry

Still and sparkling, not exceeding 2.8% volume

€40.08 per hectolitre

-

Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume

€80.16 per hectolitre

-

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

€185.36 per hectolitre

-

Still, exceeding 8.5% volume

€262.92 per hectolitre

-

Sparkling, exceeding 8.5% volume

€525.85 per hectolitre

Other Fermented Beverages:

(2) Other than Cider and Perry

Still and sparkling, not exceeding 5.5% volume

€123.51 per hectolitre

-

Still, exceeding 5.5% volume

€370.64 per hectolitre

-

Sparkling, exceeding 5.5% volume

€741.28 per hectolitre

Intermediate Beverages

Still, not exceeding 15% volume

€370.64 per hectolitre

-

Still, exceeding 15% volume

€537.81 per hectolitre

-

Sparkling

€741.28 per hectolitre