Written answers
Thursday, 2 October 2014
Department of Finance
Excise Duties
Arthur Spring (Kerry North-West Limerick, Labour)
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61. To ask the Minister for Finance if there is a capacity in law to develop a separate excise duty for vintners as opposed to wholesale and multinational alcohol retailers. [37470/14]
Michael Noonan (Limerick City, Fine Gael)
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I am advised that EU Directive 92/ 83, which governs the structure of alcohol taxation in Member States, requires alcohol taxes to be applied by reference to the nature and alcoholic strength of the product and does not allow for different tax treatment of alcohol products depending on where the product is sold. Therefore any such proposal would not be permitted under the Directive.
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