Brian Lenihan Jnr (Dublin West, Fianna Fail)

There will be no excise increase on beer, cider, spirits or on diesel. The excise changes are VAT inclusive and will take effect from midnight tonight.

Low Alcohol Beverages

I also propose to reduce excise on low alcohol beer and cider to encourage the safer use of alcohol and to make a contribution over time to reducing death and injury on our roads.

Betting Tax

Betting tax is being increased from 1% to 2% yielding €40 million in a full year. I am also making a reduction in the allocation for the horse and greyhound racing fund, the details of which can be found in the summary of budget measures.

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