Written answers

Wednesday, 19 March 2025

Photo of Louise O'ReillyLouise 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]

Photo of Paschal DonohoePaschal 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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