Finian McGrath (Dublin North Central, Independent)
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60. To ask the Minister for Finance if he will support a proposal of an additional €1 tax on cans of beer in order reduce anti-social activity. [42563/13]

Michael Noonan (Limerick City, Fine Gael)
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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. It does not provide for different tax treatment of alcohol products depending on where the product is sold. Accordingly, the introduction of such a levy would not be possible. The issue of excise rates on alcohol will be considered in the context of the forthcoming Budget.