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 |