Gerald Nash (Louth, Labour)
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260. To ask the Minister for Finance the status of the promised excise relief programme that is currently available to craft brewers; if the programme is being extended to craft cider producers in the forthcoming finance Bill; and if he will make a statement on the matter. [24462/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As indicated in the Budget speech of 12 October, it is planned to bring forward legislative provisions in Finance Bill 2022 to introduce a 50% excise relief to microproducers of cider. However, as the new legislation, Article 13a, is structured differently to what is already permitted for small beer producers (under Article 4), the existing relief in Irish legislation for beer cannot be simply extended to cider. It will be necessary to provide a separate new relief, which would be similar in concept but different in detail. To this end, Revenue are currently working to bring forward a new relief broadly modelled on the existing relief arrangements for beer but compatible with the amended legislation for the forthcoming Finance Bill.