Customs and Excise

Dáil Éireann Debate, Wednesday - 20 October 2021

Wednesday, 20 October 2021

Ceisteanna (86)

Matt Shanahan

Ceist:

86. Deputy Matt Shanahan asked the Minister for Finance if he will provide a Departmental analysis of the possible cost in taxes foregone in implementing EU Structures Directive 2020/1151 in relation to excise rebates to small scale producers of cider and other fermented beverages; if his Department can also provide an analysis in overall market terms of the value of taxes presently derived from this sector; and if he will make a statement on the matter. [51463/21]

Freagraí scríofa

Minister for Finance

I am informed by Revenue that the necessary data are not provided on tax returns to enable an accurate estimate of the cost of extending the 50% excise relief (available to qualifying microbreweries) to cider brewers and other fermented beverage manufacturers.

The following table sets out the value of Alcohol Products Tax (APT) relief for beer produced in qualifying microbreweries for the years 2017 to 2020. 

Year	Value of Relief €m
2017	5.7
2018	5.8
2019	6.1
2020	5.8

The following table sets out the overall volumes of beer and cider/perry charged to APT for the years 2017 to 2020 and the associated receipts.

	Beer		Cider/Perry
Year	Millions of Hectolitres	APT Receipts €m	Millions of Hectolitres	APT Receipts €m
2017	4.5	423.8	0.64	61.1
2018	4.62	430.1	0.643	61.2
2019	4.529	421.4	0.632	59.9
2020	3.745	351.1	0.559	53

Additional information on volumes and receipts for excisable products is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/index.aspx.