Jerry Buttimer (Cork South Central, Fine Gael)
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79. To ask the Minister for Finance if he will consider introducing a lower rate of excise duty on low alcohol beers to incentivise the production of such products and to encourage persons to consume products with lower alcohol contents; and if he will make a statement on the matter. [26821/15]

Michael Noonan (Limerick City, Fine Gael)
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Chapter 1 of Part 2 of the Finance Act 2003 (as amended) provides that the rate of Alcohol Products Tax (APT) on beer exceeding 0.5% alcohol by volume (ABV) but not exceeding 1.2% is €0.00, the rate of APT on beer exceeding 1.2% ABV but not exceeding 2.8% ABV is €11.27 per hectolitre per cent of alcohol in the beer, and the rate of APT on beer exceeding 2.8% ABV is €22.55 per hectolitre per cent of alcohol in the beer.

Accordingly, the level of excise duty imposed on a pint of beer of 2.8% ABV is 18 cents while the level of excise duty imposed on a pint of beer of 2.9% ABV is 37 cents.

The lower rate of duty on low alcohol beer was introduced in Budget 2009 to offer an incentive to consumers to purchase low alcohol beer instead of beers with a higher alcohol content, and accordingly to encourage the safer use of alcohol products.