Written answers
Tuesday, 13 November 2012
Department of Finance
Tax Code
Gerry Adams (Louth, Sinn Fein)
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To ask the Minister for Finance if he has given any consideration to the introduction of a levy on alcohol products which are sold unopened; and if he will make a statement on the matter. [49783/12]
Michael Noonan (Limerick City, Fine Gael)
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I wish to advise the Deputy that I am always willing to examine new sources of revenue whether presented by my own Department or from outside through the pre-Budget process. That said the Deputy should be aware that EU Directive 92/93, which governs the structure of alcohol taxation, requires that such taxes are applied by reference to the nature and strength of the product rather than the means of packaging.
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