asked the Minister for Finance the amount of tax and excise duty payable on a one litre bottle of a particular mineral water (details supplied).
Written Answers . - Mineral Water Duty .
599.
: The amount of excise duty payable on a one litre bottle of mineral water is 8.2p. The amount of value-added tax payable is dependent on the retail price. The total tax content of a one litre bottle of mineral water costing 75p, for example, is 22.2p, consisting of 14p value-added tax and 8.2p excise duty. The particular brand of mineral water which the Deputy has in mind is not available in litre bottles as far as I am aware.