Tax Code

Dáil Éireann Debate, Tuesday - 6 October 2015

Tuesday, 6 October 2015

Questions (248)

Michelle Mulherin

Question:

248. Deputy Michelle Mulherin asked the Minister for Finance If he will replace the 50% rebate on the alcohol products tax paid to eligible micro-breweries by a corresponding financially neutral excise duty rate, in order to obviate the need for a rebate, and to improve cash flow for micro-breweries; and if he will make a statement on the matter. [34099/15]

Written answers

Minister for Finance

The relief for microbreweries was increased in last year's Budget from 20,000 to 30,000 hectolitres.  The measure was designed to support the development of the small and medium enterprises in this sector and create additional jobs.

The Deputy will be aware that it is not the practice to comment on what measures may or may not be included in the Budget in advance of Budget day.