Carol Nolan (Offaly, Independent)
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138. To ask the Minister for Finance if he will support the introduction of a proposed draught excise rebate scheme that would deliver a 40% rebate on draught excise (beer and cider up to 5% ABV), capped at €20,000 per premises; and if he will make a statement on the matter. [53831/25]

Michael Cahill (Kerry, Fianna Fail)
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139. To ask the Minister for Finance if he will provide immediate financial relief to rural pubs by introducing the proposal from a representative group (details supplied) for a 40% reduction in excise duty on draught products many of which are at risk of closure; and if he will make a statement on the matter. [53876/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 138 and 139 together.

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 these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime.

The Directive does not allow scope for the taxation of alcohol 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 rural public houses or licensed premises generally). Therefore, an excise rebate in respect of draught alcohol sold in rural public houses would not be compatible with the Alcohol Structures Directive.