Paschal Donohoe (Dublin Central, Fine Gael)
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The rates of excise (Alcohol Products Tax) for the various types of alcoholic beverages are provided for in Schedule 2 to the Finance Act 2003, as amended.  In each case, the applicable excise duty must conform with EU Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages.   

The excise rate on cider exceeding 2.8% but not exceeding 6.0% alcohol by volume (ABV) is currently €94.46 per hectolitre of finished product, which equates to €0.54 per pint at 4.5% ABV. The excise on a pint of stout or other beer is currently €22.55 per hectolitre per cent of alcohol in the beer, which equates to €0.60 per pint of stout at 4.7% ABV.

Excise is calculated on spirits based on the amount of alcohol present in the product.  The excise rate on spirits is currently €42.57 per litre of alcohol in the spirits.  A standard measure of spirits is 35.5 millilitres and has an ABV of 40%, which equates to a rate of excise of €0.60 per measure.

The price charged at retail level for alcoholic beverages does not determine the amount of excise due.