Holly Cairns (Cork South West, Social Democrats)
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187. To ask the Minister for Finance the steps that he is taking to provide excise relief for small and medium producers of fermented beverages made from honey and fruit. [38771/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As indicated in the Budget speech of 12 October 2021, it is planned to bring forward legislative provisions in Finance Bill 2022 to introduce a 50% excise relief to micro producers of cider. However, as Article 13a of the relevant EU legislation (2020/1151) 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, the Department of Finance and Revenue are engaging with industry and working to bring forward a new relief broadly modelled on the existing relief arrangements for beer but compatible with the amended EU legislation for the forthcoming Finance Bill.

The scope of the relief will be subject to a Budget decision. As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.