I am advised by the Revenue Commissioners that Article 4 of Council Directive 92/83/EEC provides that a reduced rate of excise duty may be applied in Member States to beer produced in microbreweries subject to certain limits. It also provides that the reduced rate shall not be set at more than 50% below the standard national rate of excise duty for beer. Since 1 January 2005, Ireland has applied a relief of 50% for qualifying beer produced in microbreweries located within the European Union. The current rate of the relief is set at the maximum allowable under the EU legislative framework.