Michael Kitt (Galway East, Fianna Fail)
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Question 60: To ask the Minister for Finance the VAT revenue realised, in the past three years, from off-licence and off-sales; the VAT revenue realised from the public house and on-trade sales; and if he will make a statement on the matter. [36028/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Revenue does not keep statistics on quantities of alcohol sold and there is no information available regarding on or off premises sales, as tax receipts are not distinguished between alcohol subsequently sold in licensed pubs and sold in off-licences. Based on the yields from the alcohol products tax, the available information on VAT raised on alcohol products for the years 2008 to 2010 is as follows:

Please note that VAT receipts are estimated, as VAT returns do not require the yield from a particular sector or sub-sector to be identified.