Dáil debates
Wednesday, 5 December 2012
Financial Resolution No. 1: Alcohol Products Tax
5:20 pm
Enda Kenny (Mayo, Fine Gael)
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(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 6 December 2012, by substituting the following for Schedule 2 to that Act (as amended by section 88 of the Finance Act 2010 (No. 5 of 2010)):
Description of Product | Rate of Tax |
|---|---|
| Spirits: | €36.85 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 | €9.56 per hectolitre per cent of alcohol in the beer |
| Exceeding 2.8% vol | €19.13 per hectolitre per cent of alcohol in the beer |
| Wine: | |
| Still and sparkling, not exceeding 5.5% vol | €123.51 per hectolitre |
| Still, exceeding 5.5% vol but not exceeding 15% vol | €370.64 per hectolitre |
| Still, exceeding 15% vol | €537.81 per hectolitre |
| Sparkling, exceeding 5.5% vol | €741.28 per hectolitre |
| Other Fermented Beverages: | |
| (1) Cider and Perry: | |
| Still and sparkling, not exceeding 2.8% vol | €40.08 per hectolitre |
| Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol | €80.16 per hectolitre |
| Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol | €185.36 per hectolitre |
| Still, exceeding 8.5% vol | €262.92 per hectolitre |
| Sparkling, exceeding 8.5% vol | €525.85 per hectolitre |
| (2) Other than Cider and Perry: | |
| Still and sparkling, not exceeding 5.5% vol | €123.51 per hectolitre |
| Still, exceeding 5.5% vol | €370.64 per hectolitre |
| Sparkling, exceeding 5.5% vol | €741.28 per hectolitre |
| Intermediate Beverages: | |
| Still, not exceeding 15% vol | €370.64 per hectolitre |
| Still, exceeding 15% vol | €537.81 per hectolitre |
| Sparkling | €741.28 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).