Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 99: To ask the Minister for Finance the number of products designated as low alcoholic beverages which qualify for the 50% rate of excise duty; the revenue forgone by the Exchequer as a result of the reduced excise rate; and if he will make a statement on the matter. [28207/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that beer with an alcoholic strength by volume of more than 1.2 per cent and not more than 2.8 per cent is subject to a rate of Alcohol Products Tax which is 50 per cent of the rate that applies to beer with a strength by volume of more than 2.8 per cent. Cider or perry not exceeding 2.8 per cent alcohol by volume is subject to a rate of tax corresponding to 50 per cent of that which applies to such products with a strength of more than 2.8 per cent but not more than 6 per cent alcohol by volume. The amount of Alcohol Products Tax foregone as a result of the reduced rate that applies to these lower strength products was €46,600 in 2010.