Aodhán Ó Ríordáin (Dublin North Central, Labour)
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To ask the Minister for Finance if he will provide the estimated income that would be generated by placing a 1% levy on each unit of alcohol sold here; and if he will make a statement on the matter. [56912/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the information requested regarding a 1% levy on each unit of alcohol is not available. EU Directive 92/83, which governs the structure of alcohol taxation, requires that such taxes are applied by reference to the nature and strength of the product. Therefore, it does not allow for the introduction of such a levy.