Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 198, 199 and 200 together.

Alcohol Products Tax (APT) is charged at the time the excisable product is released from a duty suspension facility for consumption in the State or, following release for consumption in another Member State, is then brought into Ireland. Taxpayers liable to APT are not obliged to disclose how these products are subsequently distributed or sold, and as such, Revenue does not hold data relating to excise duty applicable to the sale of alcohol products in off licences, public houses, licenced restaurants, or other licenced premises.

I am also informed by Revenue that traders are not required to separately identify the VAT yield generated from the sale or supply of specific products or services in their periodic VAT returns. Therefore, the information requested by the Deputy is not available directly from Revenue records.

However, using available data on excise volumes and average prices for the various categories of alcoholic beverages, a total estimate for the VAT yield on the sale of alcoholic beverages is provided below along with the total Alcohol Products Tax collected in each of the years from 2010.

*2023 APT receipts are provisional

** 2023 VAT estimates are provisional