Excise Duties Yield

Dáil Éireann Debate, Thursday - 2 May 2013

Thursday, 2 May 2013

Ceisteanna (72)

Patrick Nulty

Ceist:

72. Deputy Patrick Nulty asked the Minister for Finance if he would provide, in tabular form, the total amount of money raised in excise duties on alcohol in each category of alcohol excise as laid out by the Revenue Commissioners in the document (details supplied) for the years 2009, 2010, 2011, 2012; if he will provide the relevant levels of excise duties on the various forms of alcohol in these years; and if he will make a statement on the matter. [21039/13]

Freagraí scríofa

Minister for Finance

The breakdown in excise returns by alcohol in each category from 2009 to 2012 is as follows:

-	2009	2010	2011	2012
Beer	404.3	320.1	307.3	308
Spirits	242.5	218.8	247.3	263.9
Wine	264.1	243.5	231	231.4
Cider	57.2	44	43.9	42.8
-	968.1	826.4	829.5	846.1

The level of excise duties on the various forms of alcohol is set out in the tables below:

Effective from 15 October 2008

Goods	Description or Usage	Rate of Duty €
Spirits		€39.25 per litre of alcohol in the spirits
Beer	Exceeding 0.5% vol but not exceeding 1.2% vol	€0.00
-	Exceeding 1.2% vol but not exceeding 2.8% vol	€9.93 per hectolitre per cent of alcohol in the beer
-	Exceeding 2.8% vol	€19.87 per hectolitre per cent of alcohol in the beer
Wine	Still and sparkling, not exceeding 5.5% vol	€109.34 per hectolitre
-	Still, exceeding 5.5% vol but not exceeding 15% vol	€328.09 per hectolitre
-	Still, exceeding 15% vol	€476.06 per hectolitre
-	Sparkling, not exceeding 5.5% volume	€656.18 per hectolitre
Other Fermented Beverages: (1) Cider and Perry	Still and sparkling, not exceeding 2.8% vol	€41.62 per hectolitre
-	Still and sparkling, exceeding 2.8% volume but not exceeding 6.0% volume	€83.25 per hectolitre
-	Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol	€192.47 per hectolitre
-	Still, exceeding 8.5% vol	€273.00 per hectolitre
-	Sparkling, exceeding 8.5% vol	€546.01 per hectolitre
Other Fermented Beverages: (2) Other than Cider and Perry	Still and sparkling, not exceeding 5.5% vol	€109.34 per hectolitre
-	Still, exceeding 5.5% vol	€328.09 per hectolitre
-	Sparkling, exceeding 5.5% vol	€656.18 per hectolitre
Intermediate Beverages	Still, not exceeding 15% vol	€328.09 per hectolitre
-	Still, exceeding 15% vol	€476.06 per hectolitre
-	Sparkling	€656.18 per hectolitre

Effective from 10 December 2009

Goods	Description or Usage	Rate of Duty €
Spirits	-	€31.13 per litre of alcohol in the spirits
Beer	Exceeding 0.5% vol but not exceeding 1.2% vol	€0.00
-	Exceeding 1.2% vol but not exceeding 2.8% vol	€7.85 per hectolitre per cent of alcohol in the beer
-	Exceeding 2.8% vol	€15.71 per hectolitre per cent of alcohol in the beer
Wine	Still and sparkling, not exceeding 5.5% vol	€87.39 per hectolitre
-	Still, exceeding 5.5% vol but not exceeding 15% vol	€262.24 per hectolitre
-	Still, exceeding 15% vol	€380.52 per hectolitre
-	Sparkling, not exceeding 5.5% volume	€524.48 per hectolitre
Other Fermented Beverages: (1) Cider and Perry	Still and sparkling, not exceeding 2.8% vol	€32.93 per hectolitre
-	Still and sparkling, exceeding 2.8% volume but not exceeding 6.0% volume	€65.86 per hectolitre
-	Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol	€152.28 per hectolitre
-	Still, exceeding 8.5% vol	€216.00 per hectolitre
-	Sparkling, exceeding 8.5% vol	€432.01 per hectolitre
Other Fermented Beverages: (2) Other than Cider and Perry	Still and sparkling, not exceeding 5.5% vol	€87.39 per hectolitre
-	Still, exceeding 5.5% vol	€262.24 per hectolitre
-	Sparkling, exceeding 5.5% vol	€524.48 per hectolitre
Intermediate Beverages	Still, not exceeding 15% vol	€262.24 per hectolitre
-	Still, exceeding 15% vol	€380.52 per hectolitre
-	Sparkling	€524.48 per hectolitre

Effective from 6 Dec 2012

Goods	Description or Usage	Rate of Duty €
Spirits		€36.85 per litre of alcohol in the spirits
Beer	Exceeding 0.5% volume but not exceeding 1.2% volume	€0.00
-	Exceeding 1.2% volume but not exceeding 2.8% volume	€9.56 per hectolitre per cent of alcohol in the beer
-	Exceeding 2.8% volume	€19.13 per hectolitre per cent of alcohol in the beer
Wine	Still, exceeding 5.5% volume but not exceeding 15% volume	€123.51 per hectolitre
-	Still, exceeding 15% volume	€370.64 per hectolitre
-	Sparkling, exceeding 5.5% volume	€537.81 per hectolitre
-	Still and sparkling, not exceeding 2.8% volume	€741.28 per hectolitre
Other Fermented Beverages: (1) Cider and Perry	Still and sparkling, not exceeding 2.8% volume	€40.08 per hectolitre
-	Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume	€80.16 per hectolitre
-	Still and sparkling, exceeding 6.0% volume but not exceeding 8.5% volume	€185.36 per hectolitre
-	Still, exceeding 8.5% volume	€262.92 per hectolitre
-	Sparkling, exceeding 8.5% volume	€525.85 per hectolitre
Other Fermented Beverages: (2) Other than Cider and Perry	Still and sparkling, not exceeding 5.5% volume	€123.51 per hectolitre
-	Still, exceeding 5.5% volume	€370.64 per hectolitre
-	Sparkling, exceeding 5.5% volume	€741.28 per hectolitre
Intermediate Beverages	Still, not exceeding 15% volume	€370.64 per hectolitre
-	Still, exceeding 15% volume	€537.81 per hectolitre
-	Sparkling	€741.28 per hectolitre