Michael Healy-Rae
Question:147. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied) regarding tax on non-alcoholic drinks; and if he will make a statement on the matter. [53060/18]
View answerDáil Éireann Debate, Tuesday - 18 December 2018
147. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied) regarding tax on non-alcoholic drinks; and if he will make a statement on the matter. [53060/18]
View answerExcise duty on beer is charged based on the percentage, by volume, of alcohol in the beverage. Typically, the excise duty on a pint of beer is 54 cent. On the other hand non-alcoholic beer is not liable to any excise duty.
The price of non-alcoholic beers is determined by retailers and publicans and this should reflect the fact that no excise applies to such products as well as other factors.
I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply. In accordance with the Value-Added Consolidation Act, 2010 the supply of non-alcoholic drinks is generally liable to tax at the standard rate of 23%.