Niall Collins (Limerick County, Fianna Fail)
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67. To ask the Minister for Finance the total amount of VAT receipts taken in by the Exchequer for non-alcoholic beer beverages in each of the years 2014 to 2016 per year, in tabular form; and to give the current VAT rate. [3735/17]

Michael Noonan (Limerick City, Fine Gael)
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The standard rate of VAT (currently 23%) is applicable to the sale of non-alcoholic beer beverages.

However it is not possible to furnish precise figures on the amount of VAT taken from the sale of non-alcoholic beer beverages as outlined in the Deputy's question.  This is due to the fact that the information provided to Revenue on a VAT return does not require the yield from individual products or activities to be identified. In addition the volume of non-alcoholic beer beverages released for consumption in not reported to Revenue as excise duty is not applicable on the sale of beverages where the alcoholic content is below 1.2% by volume. While Revenue on occasion uses detailed Central Statistics Office figures on consumption and expenditure for VAT estimates, neither is sufficiently detailed for the purpose requested by the Deputy.