Seán Kenny (Dublin North East, Labour)
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171. To ask the Minister for Finance the estimated cost to the Exchequer of reducing the excise duty on a pint of beer by 5 cents. [35711/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a reduction to the excise duty by 5 cent will also reduce VAT by 1.15 cent. The estimated cost to the Exchequer of the total reduction of 6.15 cent is €41 million.