Darren O'Rourke (Meath East, Sinn Fein)
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346. To ask the Minister for Finance the total tax take on a pint of beer retailing at €6 and a bottle of wine retailing at €12.50. [1900/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Alcoholic beverages such as beer and wine are subject to an excise duty in the form of Alcohol Products Tax (APT) and are also subject to Value-Added Tax (VAT).

Council Directive 92/83/EEC lays down a harmonised approach for the application of excise duties to alcohol and alcoholic beverages in the EU. It includes provisions defining categories of alcohol and alcoholic beverages and sets out the basis on which excise duties on such products are to be established. Chapter 1 of Part 2 of the Finance Act 2003 transposes Council Directive 92/83/EEC and the rates of APT for the various categories of alcoholic beverages are provided for in Schedule 2 of that Act.  The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as a percentage of volume.

The VAT rating of goods is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply.  In accordance with the Value-Added Tax Consolidation Act 2010, VAT is chargeable on beer and wine at the standard rate, currently 23% in Ireland.

The rate of APT on beer with an alcohol content exceeding 2.8% volume is currently €22.55 per hectolitre per cent of alcohol in the beer. For a pint of beer with, for example, 4.2% alcohol content, APT would be €0.54.  VAT at 23% on a pint of beer retailing at €6 would be €1.12. Therefore, the total tax take on a €6 pint of beer with an alcohol content of 4.2% volume is €1.66. The APT due on a pint of beer with an alcohol content lower than 4.2% volume would be less than €0.54 and beer stronger than 4.2% volume would be liable to a higher rate of APT.

The rate of APT on still wine with an alcohol content exceeding 5.5% volume but not exceeding 15% volume is currently €424.84 per hectolitre, which equates to €3.19 on a 75 cl bottle. On a bottle of wine retailing at €12.50 the VAT take would be €2.34. Therefore, the total tax take on a €12.50 bottle of still wine with an alcohol content exceeding 5.5% volume but not exceeding 15% volume is €5.53 Different APT rates apply to still wines with different levels of alcohol content and to sparkling wines, and full details of all rates of APT are available on Revenue’s website.