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Measures List
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Measure Name
Date when measure came into force
Budget changes - Higher rates alcoholic beverages 2012/12/05
Budget 2014 - Higher rates alcoholic beverages 2013/10/15
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Excise duty - Alcoholic beverages
Tax name in English Excise duty - Alcoholic beverages
Member State IE-Ireland
Tax in force since 2004/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Section 75 Finance Act 2003.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Ireland.

 
Taxpayers

The warehousekeeper or importer.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

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.

ii.vinegar

iii.flavours for the preparation either of foodstuffs or of beverages not exceeding 1.2% vol.

iv.medicinal products

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

vi.beer concentrate

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.”.

 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

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
Comments

 

 

 

 

Standard rate
(in national currency) 

Reduced rate
(in national currency) 

Beer

 

 

 

"low alcohol"

"independent small breweries"

 

per hl
per °Plato

per hl
per °alcohol

per hl
per °alcohol

per hl
per °Plato

per hl
per °alcohol

 

 

22.55

11.27(>1.2% ≤2.8% vol.)

0 (>0.5% ≤1.2% vol.) 

 

 50% of standard rate

Wine

 

per hl

per hl

Still

424.84(>5.5   15% vol.)

616.45(>15% vol.) 

141.57( 5.5% vol.)

Sparkling

849.68 (>5.5% vol.)

141.57(5.5% vol.)

Fermented beverages other than wine and beer

 

per hl

per hl

Still

424.84(>5.5% vol.)

141.57(5.5% vol.)

Sparkling

849.68(>5.5% vol.)

141.57(5.5% vol.)

Intermediate products

 

per hl

per hl

Still

616.45

424.84

Sparkling

849.68

 

Ethyl alcohol

 

per hl

per hl

 

4257.00

 

 

 

 

 

 

 

 

Other:

 

Fermented beverages: Cider and Perry

 

Standard rate
(in national currency) 

Reduced rate
(in national currency) 

 

per hl

per hl

Still

309.84(>8.5% vol.)

47.23(2.8% vol.)

94.46(>2.8 6.0% vol.)

218.44(>6.0 8.5% vol.)

Sparkling

619.70(>8.5% vol.)

47.23(2.8% vol.)

94.46(>2.8 6.0% vol.)

218.44(>6.0 8.5% vol.)

 

 

gg rate
(in national currency) 

Reduced rate
(in national currency) 

Beer

 

 

 

"low alcohol"

"independent small breweries"

 

per hl
per °Plato

per hl
per °alcohol

per hl
per °alcohol

per hl
per °Plato

per hl
per °alcohol

 

 

15.71

7.85

0 (Œ8.5% vol.)

 

 

Wine

 

per hl

per hl

Still

262.24 (>5.5 Œ15% vol.)

380.52 (>15% vol.)

87.39 (Œ5.5% vol.)

Sparkling

524.48 (>5.5% vol.)

87.39 (Œ5.5% vol.)

Fermented beverages other than wine and beer

 

per hl

per hl

Still

262.24 (>5.5% vol.)

87.39 (Œ5.5% vol.)

Sparkling

524.48 (>5.5% vol.)

87.39 (Œ5.5% vol.)

Intermediate products

 

per hl

per hl

Still

380.52

262.24

Sparkling

524.48

 

Ethyl alcohol

 

per hl

per hl

 

3,113.00

 

 

 

 

 

 

 

Comments:

Reduced rates (general comments):

-      Beer:   Low alcohol: not exceeding 2.8%

                  Independent small breweries: yearly production limited to 200,000 hl

-      Wine: Œ8.5% vol.

-      Fermented beverages other than wine and beer: Œ8.5% vol.

-      Intermediate products: Œ15% vol.

-      Ethyl alcohol: yearly production limited to 10 hl of pure alcohol

 

Other:

 

Fermented beverages: Cider and Perry

 

Standard rate
(in national currency) 

Reduced rate
(in national currency) 

 

per hl

per hl

Still

216.00 (>8.5% vol.)

32.93 (Œ2.8% vol.)

65.86 (>2.8 Œ6.0% vol.)

152.28 (>6.0 Œ8.5% vol.)

Sparkling

432.01 (>8.5% vol.)

32.93 (Œ2.8% vol.)

65.86 (>2.8 Œ6.0% vol.)

152.28 (>6.0 Œ8.5% vol.)

 

 
Tax due date

 
Tax collector

Revenue Commissioners.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad + ae + af + ag + d2122cd + ce + cf + cg

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 846.10 EUR 0.48
2011 829.50 EUR 0.48
2010 826.40 EUR 0.50
2009 968.10 EUR 0.57
2008 1,069.90 EUR 0.57
2007 1,130.90 EUR 0.57
2006 1,077.10 EUR 0.58
2005 1,038.30 EUR 0.61
2004 1,022.10 EUR 0.65
2003 988.60 EUR 0.68
2002 958.10 EUR 0.70
2001 813.60 EUR 0.67
2000 880.20 EUR 0.81

Comments