Taxes in Europe Database v2
Section 75 Finance Act 2003.
The warehousekeeper or importer.
Beer, spirits, intermediate beverages, fermented beverages other than cider & perry, cider and perry, wine.
Duty is payable when the goods are delivered for consumption on importation or delivery from a tax warehouse in the State.
Payment of duty on spirits may be deferred to a date not later than the second last day of the month succeeding the month in which the alcohol is released for consumption, with the exception of the December payment which is payable on the fourth working day prior to December 25th.
Relief from excise duty is granted on any alcohol which is shown to the satisfaction of the Commissioners
a)to be intended for use or to have been used in the production of -
i.any beverage, other than beer, not exceeding 1.2% vol.
iii.flavours for the preparation either of foodstuffs or of beverages not exceeding 1.2% vol.
v.foodstuffs, whether such alcohol product is used -
I.either as a filling in such foodstuff or otherwise
II.either directly or as a constituent of semi-finished products for use in the production of such foodstuff
and where the alcohol contained in such foodstuffs does not exceed 8.5 litres of alcohol per 100 kilogrammes of the product when used in the production of chocolates and 5 litres of alcohol per 100 kilogrammes of the product when used in the production of other foodstuffs, or
b)to be intended to be denatured in accordance with their requirements, or to have been so denatured,
c)to have been denatured in accordance with the requirements of another Member State and used in the production of a product not fit for human consumption,
d)to have been completely denatured in accordance with the requirements of another Member State, where such requirements have been notified to the European Commission and accepted in accordance with paragraphs 3 and 4 of Article 27 of the Directive,
e)to be intended for use or to have been used for experimental, quality control, scientific or research purposes,
f)in the case of wine, beer, or other fermented beverage the alcohol content of which is entirely of fermented origin, to have been produced solely by a private individual in a private premises for consumption by the producer or by the family or guests of such producer, and not to have been produced or supplied for consideration,
g)to be intended for use or to have been used for medical purposes in hospitals and pharmacies,
h)to be intended for use or to have been used in an industrial process provided that the final product does not contain alcohol,
i)to be intended for use or to have been used in the manufacture of a component which is not subject to alcohol products tax, or
j)to be intended for use or to have been used in the manufacture of an oral hygiene product.
Relief for Small Breweries
Section 78A of Finance Act 205 provides that a relief of half the amount of alcohol products tax paid on beer shall, subject to subsection (3) and to such conditions as the Commissioners may prescribe or otherwise impose, be granted on a quantity of beer, not exceeding 30,000 hectolitres in a calendar year, brewed in the European Community in a brewery—
(a) in which the quantity of beer brewed in the previous year has not exceeded 30,000 hectolitres,
(b) which is legally and economically independent of any other brewery,
(c) the premises of which are situated physically apart from those of any other brewery, and
(d) in which less than 50 per cent of the beer brewed in the previous calendar year has been brewed under a licence, franchise or contract arrangement for another brewery.
(2) The relief under subsection (1) shall be granted by the Commissioners by means of repayment.
(3) (a) Subject to paragraph (b), relief under subsection (1) does not apply to any beer brewed for another brewery under a licence, franchise or contract arrangement.
(b) Notwithstanding paragraph (a), where beer is brewed in a brewery under a licence, franchise, contract or other cooperation arrangement with one or more other breweries, and where—
(i) such brewery and each of the breweries with which it has such an arrangement satisfy the criteria set down in paragraphs (a), (b) and (c) of subsection (1), and
(ii) the combined total quantity of the beer brewed in the previous calendar year, in such brewery and the breweries with which it has such an arrangement, has not exceeded 60,000 hectolitres,
then subsection (1)(d) does not apply, and such beer qualifies for relief under subsection (1).
(4) For the purposes of subsection (1)(b) a brewery is not considered to be legally and economically independent of another brewery where such breweries are directly or indirectly owned or partly owned—
(a) by the same person, or
(b) by associated companies within the meaning of section 432 of the Taxes Consolidation Act 1997 or by legal entities corresponding to such associated companies.
(5) (a) Claims for repayment under subsection (2) shall be made in such form as the Commissioners may direct and shall be in respect of payments of alcohol products tax made within a period of 3 calendar months beginning on the first day of January, April, July or October.
(b) A repayment may not be made under this section unless the claim is made within 6 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.”.
Standard rate(in national currency)
Reduced rate(in national currency)
"independent small breweries"
per hl per °Plato
per hl per °alcohol
per hlper °Plato
11.27(>1.2% ≤2.8% vol.)
0 (>0.5% ≤1.2% vol.)
50% of standard rate
424.84(>5.5 ≤ 15% vol.)
141.57( ≤5.5% vol.)
849.68 (>5.5% vol.)
Fermented beverages other than wine and beer
Fermented beverages: Cider and Perry
94.46(>2.8 ≤6.0% vol.)
218.44(>6.0 ≤8.5% vol.)
gg rate(in national currency)
0 (8.5% vol.)
262.24 (>5.5 15% vol.)
380.52 (>15% vol.)
87.39 (5.5% vol.)
524.48 (>5.5% vol.)
262.24 (>5.5% vol.)
Reduced rates (general comments):
- Beer: Low alcohol: not exceeding 2.8%
Independent small breweries: yearly production limited to 200,000 hl
- Wine: 8.5% vol.
- Fermented beverages other than wine and beer: 8.5% vol.
- Intermediate products: 15% vol.
- Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
216.00 (>8.5% vol.)
32.93 (2.8% vol.)
65.86 (>2.8 6.0% vol.)
152.28 (>6.0 8.5% vol.)
432.01 (>8.5% vol.)