Brendan Griffin (Kerry South, Fine Gael)
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95. To ask the Minister for Finance if he will consider further reducing the excise paid by microbrewers, defined as those breweries producing up to 20,000 hectolitres per annum; and if he will make a statement on the matter. [29017/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Article 4 of Council Directive 92/83/EEC provides that a reduced rate of excise duty may be applied in Member States to beer produced in microbreweries subject to certain limits. It also provides that the reduced rate shall not be set at more than 50% below the standard national rate of excise duty for beer. Since 1 January 2005, Ireland has applied a relief of 50% for qualifying beer produced in microbreweries located within the European Union. The current rate of the relief is set at the maximum allowable under the EU legislative framework.