Written answers
Wednesday, 19 March 2025
Department of Finance
Tax Data
Louise O'Reilly (Dublin Fingal West, Sinn Fein)
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429. To ask the Minister for Finance the value of excise relief claimed on alcohol produced in the State by qualifying alcohol producers from 2014 to 2024, in tabular form. [12251/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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Section 78C of the Finance Act 2003 provides for a relief of 50% from Alcohol Products Tax (APT) for certain small-scale producers of beer, cider and perry in the State. I am advised by Revenue that the value of the relief granted in respect of such qualifying producers in the State is shown in the table below.
Year | APT Relief €m |
---|---|
2014 | 2.3 |
2015 | 3.9 |
2016 | 4.5 |
2017 | 5.2 |
2018 | 5.6 |
2019 | 6.1 |
2020 | 5.8 |
2021 | 6.6 |
2022 | 6.8 |
2023 | 7.2 |
2024 | 6.7 |
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