There is already a level playing field in that the same tax regime applies to large and to small scale enterprises. The Deputy actually seems to seek a tax advantage for certain producers.
I have no plans to introduce a zero, a low or a staggered system of excise duty on beer brewed
in small scale breweries. I refer the Deputy to somewhat similar Parliamentary Questions replied to on 9 February 1999, 16 February 1999, 23 February 1999 and 25 February 1999 which comprehensively deal with this issue.
The Deputy may also be aware that the matter was discussed at some length during the Committee and Report Stages of the Finance Act, 1999.
General Order C&E No 132/1932 set out the requirements necessary to qualify for a rebate of duty on beer brewed from home malted cereals. The enabling legislation was section 41 of the Finance Act, 1932 which provided for a rebate at the rate of five shillings (25p) per standard barrel on the first five thousand standard barrels of home beer, brewed in a year, where at least 80 per cent of the cereals used in the brewing of beer were malted or roasted in the State. This section was repealed by Section 52 of the Finance Act, 1978.
I should, of course, inform the Deputy that the granting of a rebate of duty in favour of home malted cereals or any other home produce is now prohibited under EU Single Market rules.
