Barry Heneghan (Dublin Bay North, Independent)
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457. To ask the Minister for Finance his views on the fiscal implications of minimum unit pricing for alcohol, including the extent to which increased consumer costs have resulted in additional revenue for retailers rather than public health initiatives; if he will consider policy options to ensure that any such revenue contributes directly to addiction and harm-reduction services; and if he will make a statement on the matter. [58089/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Minimum unit alcohol pricing was introduced by the Department of Health as a public health measure designed to influence retail pricing strategies. As minimum unit alcohol pricing applies exclusively at the final stage of the supply chain (i.e. retail), any additional revenue realised by alcohol companies as a result of this policy is not captured in the data provided to Revenue.

Alcohol Products Tax (APT) is charged when the excisable product is released for consumption in the State. Taxpayers liable for APT are not obligated to disclose how these products are later distributed or sold. As a result, Revenue does not hold data linking the sale of alcohol products to retailers such as off-licenses, public houses, licenced restaurants, or other licenced premises.

Further, Revenue advises 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. Consequently, the information requested by the Deputy is not available from tax records.

Accordingly, with the data available, it is not possible for Revenue to quantify the total additional tax revenue, if any, generated by any trader within the supply chain, including the final retailer, as a result of the introduction of minimum unit alcohol pricing.

The amount allocated to addiction and harm reduction services is decided as part of the annual estimates process, overseen by the Minister for Public Expenditure and the Minister for Health.