Louise O'Reilly (Dublin Fingal, Sinn Fein)
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141. To ask the Minister for Finance if craft cider producers will be allowed access to the same excise relief currently enjoyed by microbrewers; the estimated cost of same; and if he will make a statement on the matter. [29047/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Council Directive 2020/1151 amends the Alcohol Products Tax Directive. The revision provides for mandatory changes and optional changes. Among the optional changes is a provision to allow Member States to apply reduced rates of excise to small cider producers. Options around relief for small cider producers will be included in the Tax Strategy Group Papers. Any decision on the provision of the relief will be taken in the context of the annual budgetary process. As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment on any tax matters that might be the subject of Budget decisions.