Dáil debates

Tuesday, 15 October 2013

Financial Resolutions 2014

No. 1: Alcohol Products Tax

7:30 pm

Photo of Enda KennyEnda Kenny (Mayo, Fine Gael) | Oireachtas source

I will finish in two minutes. The rate of duty on beer was last increased in 1994 and the cider rate was increased at the end of 2001 to bring it in line with the rate for beer. The spirits rate was increased the following year and this increase was also applied to spirits-based alcopops. Rates for wine, with pro rata increases for certain fermented and intermediate products, were increased in the 2009 budget. There was a general decrease in rates for all alcohol products of approximately 20%, inclusive of VAT, in the 2010 budget. There was no change in 2011 or 2012. Excise duty on all alcohol products was increased in the 2013 budget, with €1 per bottle of wine and ten cent for each pint of beer and cider and a standard measure of spirits.

Beer consumption declined for all years from 2001 to 2012, with the exception of 2005, when a modest increase of 0.3% occurred. Cider consumption has decreased since 2007, with consumption this year estimated to be the same as 2012. With the exception of 2003, when there was a 20% fall in consumption, spirits consumption increased in the period up to 2007 and, following a decline in 2008 and 2009, increased by 11.7% in 2010, 3.2% in 2011 and 2.4% in 2012.

Ireland has the highest excise rates-----

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