Arthur Spring
Question:61. Deputy Arthur Spring asked the Minister for Finance if there is a capacity in law to develop a separate excise duty for vintners as opposed to wholesale and multinational alcohol retailers. [37470/14]
View answerThursday, 2 October 2014
Questions (61)
Written answers
I am advised that EU Directive 92/ 83, which governs the structure of alcohol taxation in Member States, requires alcohol taxes to be applied by reference to the nature and alcoholic strength of the product and does not allow for different tax treatment of alcohol products depending on where the product is sold. Therefore any such proposal would not be permitted under the Directive.