Jim Daly (Cork South West, Fine Gael)
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Question 76: To ask the Minister for Finance if he is in receipt of correspondence from persons (details supplied) in County Cork regarding his policy on classifying alcohol intermediate products in line with that in the UK; and if he will make a statement on the matter. [19109/11]

Jim Daly (Cork South West, Fine Gael)
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Question 77: To ask the Minister for Finance when a decision will be issued on an application to the Revenue Commissioner in respect of a person (details supplied) for a liquor classification; and if he will make a statement on the matter. [19115/11]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 76 and 77 together.

I am advised by the Revenue Commissioners that the alcohol product produced by the company in question has been determined to be subject to the rate of Alcohol Products Tax that applies to spirits.

An application from the company for Binding Tariff Information for customs purposes in respect of the product is under examination by the Revenue Commissioners and I understand that a decision on the matter will be communicated to the company shortly.

I have received correspondence concerning this matter and will respond to it in due course.