Michael Creed (Cork North West, Fine Gael)
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63. To ask the Minister for Finance if he has received pre-budget submissions from the artisan cider production sector; his views that this sector could emulate the experience of the craft beer sector and grow from 1% of market to 10% of market; if so, if he will consider a single excise rate for the cider industry, similar to what exists for wine; and if he will make a statement on the matter. [34815/15]

Michael Noonan (Limerick City, Fine Gael)
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I can confirm that I have received pre-Budget submissions seeking an examination of the excise bands which apply to cider with a view to removing the band that applies for alcohol content between 6% and 8.5%. 

All excises are considered in the context of the annual Budget and Finance Bill process, however, it is not the practice of the Minister for Finance to comment in advance of the Budget on any initiatives that might be the subject of Budget decisions.