James O'Connor (Cork East, Fianna Fail)
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360. To ask the Minister for Finance if he will give detailed consideration to correspondence received from a publican and business person (details supplied); and if he will make a statement on the matter. [39316/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Excise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the conditions for the application of reduced rates and special regimes. In Ireland, the excise duty takes the form of Alcohol Products Tax (APT) as provided for in Chapter 1 of Part 2 of the Finance Act 2003 (as amended).

The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small breweries or producers of cider and perry, and such reliefs are already in effect. The Directive does not allow scope for the taxation of beer or cider to be based on packaging format (such as different rates for kegs versus bottles or cans) nor on the point of consumption (such as different rates depending on whether consumed in licensed premises). As such, a rebate of excise duty on kegs of beer or cider sold in pubs would be incompatible with the EU Directive.