Seán Kenny (Dublin North East, Labour)
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To ask the Minister for Finance the amount of tax the Exchequer receives for a pint of lager beer priced at five euro, a pint of stout at €4.35, half glass of spirits at €3.90, a small glass of wine at €5.50; and if he will make a statement on the matter. [5509/13]

Michael Noonan (Limerick City, Fine Gael)
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The amount of tax payable on a pint of beer or stout, a half glass of spirits and a small glass of wine, at the prices indicated are set out below: Tax Take on Alcohol Products

The Deputy should be aware that the excise payable on each of the above will be the same regardless of the price at which it is sold. The VAT content will, however vary according to price.