Sorca Clarke
Ceist:345. Deputy Sorca Clarke asked 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]
Amharc ar fhreagraTuesday, 18 November 2025
Ceisteanna (345)
Freagraí scríofa
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