Dáil Éireann Debate, Tuesday - 9 May 2023
223. Deputy Holly Cairns asked the Minister for Finance if the small cider producer excise relief scheme will be extended to include other fermented beverages, such as mead; and if he will make a statement on the matter. [21679/23]
View answerThe Finance Act 2022 introduced a 50% excise relief to micro producers of 'cider and perry' as defined in section 73(1) of Finance Act 2003. The scope of the relief applies specifically to cider and perry exceeding 2.8% vol. but not exceeding 8.5% vol. This relief is available on up to 8,000 hectolitres of cider and perry produced by microproducers with an annual production threshold of up to 10,000 hectolitres. On a typical pint of cider or perry, the value of the relief works out at approximately 27c per pint.
While the EU Directive now allows for the extension of the relief to other fermented beverages, the releif scheme has been restricted to cider and perry at commencement this year. This is principally due to the administrative challenges associated with a broader relief as well as a concern around its application for the production of alcopops. The diversity of products in the applicable CN codes and the technical difficulties arising out of monitoring the products, are such that it was considered prudent that the relief be restricted to cider and perry at the outset.
The scope of the relief can be reviewed in the future once it is firmly established. As the relief scheme is only in operation for a number of months, there are no current plans to extend scope.
