Dáil Éireann Debate, Wednesday - 21 April 2021
516. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Questions Nos. 86 and 87 of 1 April 2021, the yield from the sugar sweetened drinks tax in respect of the breakdown of the categories; if the Revenue Commissioners or his Department collect data in respect of the revenue collected by sugar sweetened drinks tax rates in terms of the sugar content and rate of duty; and if he will make a statement on the matter. [19856/21]
View answerI am advised by Revenue that returns for the Sugar Sweetened Drinks Tax (SSDT) require that supplies liable to the tax be categorised into two bands, based on their sugar content. These two bands are where the sugar content is 5g or more per 100ml but less than 8g per 100ml (Band 1) and supplies where the sugar content is 8g or more per 100ml (Band 2).
The current SSDT rates charged are €16.23 per hectolitre on supplies in Band 1 and €24.39 per hectolitre on supplies in Band 2.
The breakdown of SSDT yield by Band for the years 2018 to 2021 are shown in the table below. Receipts for 2020 are provisional and 2021 receipts is in the year to date.
|
- |
Band 1 |
Band 2 |
Total |
|
€m |
€m |
€m |
|
|
2018 |
1.8 |
14.5 |
16.3 |
|
2019 |
3.4 |
29.6 |
33.0 |
|
2020 |
3.5 |
27.8 |
31.3 |
|
2021 (to date) |
0.8 |
8.6 |
9.4 |
