Dáil Éireann Debate, Tuesday - 22 January 2019
142. Deputy Michael McGrath asked the Minister for Finance his views on the proposed amendments to the Excise Structures Directive 92/83/EEC being considered by the EU Council and which will allow member states to reduce excise tax rates for small cider producers; and if he will make a statement on the matter. [2872/19]
Amharc ar fhreagraEU Directive 92/83/EEC deals with the harmonization of the structures of excise duties on alcohol and other alcoholic beverages. This Directive provides that Member States may apply reduced rates of excise for small beer producers, an option which Ireland has exercised.
A proposal to amend the EU Directive 92/83/EEC was published by the European Commission in 2018. The legislative proposal includes an option for Member States to apply reduced rates of excise for cider.
This is currently being considered at EU level as part of the overall Commission proposal, of which Ireland is broadly supportive. If agreement is reached at EU level on the proposed amendment, it will be a matter for each Member State, during the course of transposing the amended Directive, to decide whether it wishes to exercise the option of applying reduced rates of excise for qualifying small producers of cider, and any other type of drinks which the EU legislature may wish to include within the amended Directive.
