asked the Minister for Finance the amount of tax payable on (a) one pint of stout and (b) one pint of keg lager (name supplied); and what the equivalent amounts are in Northern Ireland for drinks of a similar strength.
Ceisteanna—Questions. Oral Answers. - Stout and Lager Taxes.
30.
The duty content of a pint of stout at average gravity is approximately 1s 4.5d. In addition, turnover tax is payable at the rate of 5 per cent on receipts from retail sales.
In Northern Ireland the duty content of a pint of stout at the same gravity would be 1s Id.
I cannot give similar particulars for the pint of keg lager as this would involve disclosing information relating to the product of an individual firm.
From the Minister's reply I take it that in regard to the pint of stout there is a difference of approximately 4½d in tax in the prices obtaining here and in Northern Ireland?
It is 3½d, plus turnover tax.
Is it correct that the lager sold in Northern Ireland is weaker than the lager here and that the approximate difference at the two levels is 6d?
I cannot comment on that. I am in difficulty regarding the question of lager because there are only two firms involved here and any disclosure——
There are four or five firms involved here—not two.
My information is that there are two firms involved.
There are two manufacturers here but there are five other types of lager sold here. I want to know what is the difference in respect of the amount of tax. There are more than five different lagers sold here.
I cannot give the Deputy more information than I have already disclosed.
In his reply the Minister has stated that the duty on a pint of stout is approximately 1s 4.5d. On this basis, can the Minister state what turnover tax he thinks should be charged?
The turnover tax is on the retail price.
Can the Minister state what he thinks the retail price should be, taking into account the turnover tax.
I do not know. The retail price varies from place to place.
What amount does the Minister think should be added to provide for turnover tax at 5 per cent?
I cannot give a figure. I have already explained that the retail price varies.
The reason the Minister cannot give a figure is that the turnover tax is a dishonest tax.