Dáil debates
Tuesday, 15 October 2013
Financial Resolutions 2014
No. 1: Alcohol Products Tax
7:00 pm
Enda Kenny (Mayo, Fine Gael) | Oireachtas source
I move:
(1) THAT for the purposes of the tax charged by virtue of section 75 of the Finance Act 2003 (No. 3 of 2003), that Act be amended, with effect as on and from 16 October 2013, by substituting the following for Schedule 2 to that Act (as amended by section 58 of the Finance Act 2013 (No. 8 of 2013)):
| Spirits: | €42.57 per litre of alcohol in the spirits |
|---|---|
| Beer: | |
Exceeding 0.5% vol but not exceeding 1.2% vol | €0.00 |
Exceeding 1.2% vol but not exceeding 2.8% vol | €11.27 per hectolitre per cent of alcohol in the beer |
Exceeding 2.8% vol | €22.55 per hectolitre per cent of alcohol in the beer |
| Wine: | |
Still and sparkling, not exceeding 5.5% vol | €141.57 per hectolitre |
Still, exceeding 5.5% vol but not exceeding 15% vol | €424.84 per hectolitre |
Still, exceeding 15% vol | €616.45 per hectolitre |
Sparkling, exceeding 5.5% vol | €849.68 per hectolitre |
| Other Fermented Beverages: | |
| (1) Cider and Perry: | |
Still and sparkling, not exceeding 2.8% vol | €47.23 per hectolitre |
Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol | €94.46 per hectolitre |
Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol | €218.44 per hectolitre |
Still, exceeding 8.5% vol | €309.84 per hectolitre |
Sparkling, exceeding 8.5% vol | €619.70 per hectolitre |
| (2) Other than Cider and Perry: | |
Still and sparkling, not exceeding 5.5% vol | €141.57 per hectolitre |
Still, exceeding 5.5% vol | €424.84 per hectolitre |
Sparkling, exceeding 5.5% vol | €849.68 per hectolitre |
| Intermediate Beverages: | |
Still, not exceeding 15% vol | €424.84 per hectolitre |
Still, exceeding 15% vol | €616.45 per hectolitre |
Sparkling | €849.68 per hectolitre |
(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).
This resolution provides for increases, with effect from midnight, in the rates of alcohol products tax across the full range of alcohol products. The increases, when VAT is included, amount to 50 cent on a standard bottle of wine, 10 cent on a pint of beer, 10 cent on a pint of cider and 10 cent on a standard measure of spirits, with pro rata increases for other products. The expected yield from the increases is approximately €35 million in 2013 and €145 million in a full year.
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