Written answers
Tuesday, 11 November 2008
Department of Finance
Tax Yield
10:00 pm
John O'Mahony (Mayo, Fine Gael)
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Question 240: To ask the Minister for Finance the tax take on a pint of stout and beer, a measure of spirits, a bottle of beer and stout, a bottle of alcopops and a bottle of wine for 2005, 2006 and 2007; and if he will make a statement on the matter. [39772/08]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the tax take on the listed products for the years 2005, 2006 and 2007 are as shown in the following table.
The prices quoted are taken from the National Average Price Surveys as published by the Central Statistics Office except the prices for a Bottle of Stout where indicative prices are shown for your information.
| 2005 | |||||
| Price | Excise Content | VAT Content | Total Tax Content | ||
| â'¬ | â'¬ | â'¬ | â'¬ | ||
| Stout | Pint | 3.63 | 0.47 | 0.63 | 1.10 |
| Beer | Pint | 3.98 | 0.47 | 0.69 | 1.16 |
| Spirits | Standard Measure | 3.38 | 0.56 | 0.59 | 1.15 |
| Beer | 330ml Bottle | 4.01 | 0.27 | 0.70 | 0.97 |
| Stout | 330ml Bottle | 3.13 | 0.27 | 0.54 | 0.81 |
| Alcopops | 275ml Bottle | 4.94 | 0.59 | 0.86 | 1.45 |
| Wine | 750ml Bottle | 9.00 | 2.05 | 1.56 | 3.61 |
| 2006 | |||||
| Price | Excise Content | VAT Content | Total Tax Content | ||
| â'¬ | â'¬ | â'¬ | â'¬ | ||
| Stout | Pint | 3.74 | 0.47 | 0.65 | 1.12 |
| Beer | Pint | 4.13 | 0.47 | 0.72 | 1.19 |
| Spirits | Standard Measure | 3.46 | 0.56 | 0.60 | 1.16 |
| Beer | 330ml Bottle | 4.15 | 0.27 | 0.72 | 0.99 |
| Stout | 330ml Bottle | 3.25 | 0.27 | 0.56 | 0.83 |
| Alcopops | 275ml Bottle | 5.06 | 0.59 | 0.88 | 1.47 |
| Wine | 750ml Bottle | 8.90 | 2.05 | 1.54 | 3.59 |
| 2007 | |||||
| Price | Excise Content | VAT Content | Total Tax Content | ||
| â'¬ | â'¬ | â'¬ | â'¬ | ||
| Stout | Pint | 3.85 | 0.47 | 0.67 | 1.14 |
| Beer | Pint | 4.26 | 0.47 | 0.74 | 1.21 |
| Spirits | Standard Measure | 3.60 | 0.56 | 0.62 | 1.18 |
| Beer | 330ml Bottle | 4.29 | 0.27 | 0.74 | 1.01 |
| Stout | 330ml Bottle | 3.35 | 0.27 | 0.58 | 0.85 |
| Alcopops | 275ml Bottle | 5.21 | 0.59 | 0.90 | 1.49 |
| Wine | 750ml Bottle | 8.83 | 2.05 | 1.53 | 3.58 |
The Excise content of Beer and Stout is calculated at Alcohol By Volume (ABV) of 4.18%.
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