asked the Minister for Finance if he will consider reducing the taxation level on non-alcoholic beers in order to encourage consumption of such beverages particularly by young people.
Written Answers. - Non-Alcoholic Beers.
548.
The tax on non-alcoholic beers was set at the same level as that on normal beers up to February 1982 but was then reduced substantially. The present level is the same as that on table waters, i.e. excise duty of 37.2p per gallon (equivalent to 2.3p per half-pint bottle) and VAT at 23 per cent. I do not see any reason for reducing it further outside of a general reorganisation of tax structures.