Written answers
Tuesday, 18 November 2025
Department of Finance
Tax Data
Malcolm Byrne (Wicklow-Wexford, Fianna Fail)
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344. To ask the Minister for Finance the total amount collected in inheritance tax for each year over the period 2015 to 2024. [62796/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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The Capital Acquisitions Tax receipts (broken down by gift tax and inheritance tax) from 2015 to 2024 are presented in the table below:
Capital Acquisitions Tax receipts (2015 - 2024, €m)
| - | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|---|---|---|---|---|---|
| Inheritance Tax | 365 | 386 | 426 | 466 | 455 | 430 | 481 | 524 | 556.9 | 724.9 |
| Gift Tax | 33 | 26 | 32 | 53 | 59 | 71 | 95 | 78 | 75.09 | 124.8 |
| Total CAT* | 398 | 412 | 458 | 519 | 514 | 501 | 576 | 602 | 631.99 | 849.7 |
A full breakdown of Capital Acquisitions Tax receipts from 2007 to 2024 is available from Revenue at the following link: www.revenue.ie/en/corporate/documents/statistics/receipts/cat-receipts.pdf
Sorca Clarke (Longford-Westmeath, Sinn Fein)
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345. To ask the Minister for Finance the estimated excise duty take on a pint of beer priced €7 and a bottle of 75cl wine priced €15. [62815/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue, that Excise Duty on alcohol, also known as Alcohol Products Tax (APT), is a specific Duty. The amount of Duty applied depends on the alcohol content of the product and the volume (ABV). In this regard, the price charged does not have an impact on the amount of APT applied to an alcohol product, however VAT, at the standard rate, is applied on the selling price.
The following table shows the ATP and VAT contribution from a pint of beer with an alcohol content of 4.5% ABV priced at €7 and a 75cl bottle of wine with an alcohol content of 12.5% ABV priced at €15.
| Product | Alcohol Volume | Product Description for APT | Rate of APT | APT | VAT |
|---|---|---|---|---|---|
| €7 Pint of Beer | 4.5% ABV | Exceeding 2.8% volume | €22.55 per HL per cent of alcohol | €0.58 | €1.31 |
| €15 75cl bottle of Wine | 12.5% ABV | Still, exceeding 5.5% volume but not exceeding 15% volume | €424.84 per HL | €3.19 | €2.80 |
The various rates applying to alcohol products can be found on the Revenue website at: www.revenue.ie/en/companies-and-charities/excise-and-licences/excise-duty-rates/alcohol-products-tax.aspx
Further guidance on APT can also be found on the Revenue website at: www.revenue.ie/en/companies-and-charities/excise-and-licences/alcohol-products-tax/alcohol-products-tax/index.aspx
I am further advised by Revenue that APT data, including total volumes, applicable excise rates, and total liabilities by commodity and accounting period are available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/alcohol/alcohol-products-tax.aspx
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