Ann Phelan (Carlow-Kilkenny, Labour)
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To ask the Minister for Finance if he will re-examine the 22% rise in cider excise duty as announced in Budget 2013 in view of the following the additional 22% in excise duty is crippling for many Irish craft cider makers as they cannot avail of the 50% rebate system; the Irish craft cider industry produces 0.5% of the amount consumed by this country, and has directly and indirectly created over 230 jobs in this sector; if he will consider legislating for the implementation of a threshold of 30,000 litres of cider under which no excise duty will be levied for all cider makers which cannot be considered anti competitive, this would therefore counteract the additional rise in excise duty announced in Budget 2013; and if he will make a statement on the matter. [13394/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that prior to the increases announced in Budget 2013, there had not been an increase in the rate of alcohol products tax on cider since January 2002. In addition, with effect from 15 October 2008, a reduced rate of tax was introduced for cider of a strength not exceeding 2.8% alcohol by volume. Cider benefited also from the general reduction in the rate of tax on alcohol products introduced from 10 December 2009. Article 4 of Council Directive 92/83/EEC on the taxation of alcohol products allows for a lower rate to be applied to beer produced by small breweries. This provision is, however, specific to beer and there is no corresponding provision for cider. Accordingly, under the current EU legislative framework, a reduced rate cannot be introduced for cider produced by small operators.