I am informed by Revenue that the necessary data are not provided on tax returns to enable an accurate estimate of the cost of extending the 50% excise relief (available to qualifying microbreweries) to cider brewers and other fermented beverage manufacturers.
The following table sets out the value of Alcohol Products Tax (APT) relief for beer produced in qualifying microbreweries for the years 2017 to 2020.
Year
|
Value of Relief €m
|
2017
|
5.7
|
2018
|
5.8
|
2019
|
6.1
|
2020
|
5.8
|
The following table sets out the overall volumes of beer and cider/perry charged to APT for the years 2017 to 2020 and the associated receipts.
|
Beer
|
|
Cider/Perry
|
|
Year
|
Millions of Hectolitres
|
APT Receipts €m
|
Millions of Hectolitres
|
APT Receipts €m
|
2017
|
4.5
|
423.8
|
0.64
|
61.1
|
2018
|
4.62
|
430.1
|
0.643
|
61.2
|
2019
|
4.529
|
421.4
|
0.632
|
59.9
|
2020
|
3.745
|
351.1
|
0.559
|
53
|
Additional information on volumes and receipts for excisable products is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/index.aspx.