alcohol duty rates in ireland

suicide_circus · 24-10-2012 03:12PM #1

Can anyone tell what the duty payable on different alcoholic beverages is in Ireland? ie: if i buy a bottle of wine /beer/cider/spirits how much of the price is comprised of excise duty?
I know the VAT is 23% but would love to have access to a clear table showing the duty per litre applicable to the different beverage categories.

Thanks.

BeerNut · 24-10-2012 03:23PM

suicide_circus wrote: »

would love to have access to a clear table showing the duty per litre applicable to the different beverage categories.

Here you go. Remember that VAT is payable on the duty, and that microbreweries can claim half their duty on beer back.

Pour yourself a tall sparkling glass of Intermediate Beverage and get stuck in.

Geuze · 24-10-2012 03:38PM

http://www.revenue.ie/en/tax/excise/index.html

Excise duty info, above.

Excise rates, below:

http://www.revenue.ie/en/tax/excise/duties/excise-duty-rates.html

Geuze · 24-10-2012 03:40PM

Beer

15.71 per hectolitre per % alcohol.

So 0.1571 per litre per %, that's 15.71 cent.

So 0.089 per pint per %.

So 37.5 cent per 4.2% pint.

Geuze · 24-10-2012 03:42PM

Spirits

31.13 per litre of alcohol.

So 8.72 per 70cl 40% bottle.

Or 44 cent per 35.5ml short.

BeerNut · 24-10-2012 03:49PM

Geuze wrote: »

So 37.5 cent per 4.2% pint.

But the brewer can get 18.75 cent of that back, leaving the Revenue with 18.75.

Carawaystick · 25-10-2012 04:22PM

Geuze wrote: »

Spirits

31.13 per litre of alcohol in the spirits

So 8.72 per 70cl 40% bottle.

Or 44 cent per 35.5ml short.

fyp

Geuze · 26-10-2012 03:03PM

BeerNut wrote: »

But the brewer can get 18.75 cent of that back, leaving the Revenue with 18.75.

That applies just to small brewers???

So if I buy as pint of Galway Hooker for 4.50 in a Dublin pub, the excise element is a net 18.75 cent?

Gross price = 4.50
VAT at 23% is 84c
less VAT = 3.66
less duty of 18.75c = 3.47

So tax is 102.75 cent or 22.83% of the retail price.

BeerNut · 26-10-2012 03:23PM

Geuze wrote: »

That applies just to small brewers???

Yes. They have to be making less than 20,000hl of beer per year.

Geuze wrote: »

So if I buy as pint of Galway Hooker for 4.50 in a Dublin pub, the excise element is a net 18.75 cent?

Hooker is 4.4% ABV, so 19.58c.

irish_goat · 27-10-2012 12:25PM

BeerNut wrote: »

Hooker is 4.4% ABV, so 19.58c.

Not anymore, it's down to 4.3% now. http://sphotos-e.ak.fbcdn.net/hphotos-ak-ash3/536286_10151252703875465_1062856194_n.jpg

alcohol duty rates in ireland

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