Dáil Éireann - Volume 663 - 14 October, 2008

Financial Resolution No. 6: Alcohol Products.

[489] (1) THAT for the purposes of the tax charged by virtue of section 75 of the Finance Act 2003 (No. 3 of 2003), that Act be amended, with effect as on and from 15 October 2008, by substituting the following for Schedule 2 to that Act, as amended by section 43(2) of the Finance Act 2004 (No. 8 of 2004) and section 147 of the Finance Act 2005 (No. 5 of 2005):

SCHEDULE 2

RATES OF ALCOHOL PRODUCTS TAX

Description of Product

Rate of Tax

Spirits:

€39.25 per litre of alcohol in the spirits

Beer:

Exceeding 0.5% vol but not exceeding 1.2% vol

€0.00

Exceeding 1.2% vol but not exceeding 2.8% vol

€9.93 per hectolitre per cent of alcohol in the beer

Exceeding 2.8% vol

€19.87 per hectolitre per cent of alcohol in the beer

Wine:

Still and sparkling, not exceeding 5.5% vol

€109.34 per hectolitre

Still, exceeding 5.5% vol but not exceeding 15% vol

€328.09 per hectolitre

Still, exceeding 15% vol

€476.06 per hectolitre

Sparkling, exceeding 5.5% vol

€656.18 per hectolitre

Other Fermented Beverages:

(1) Cider and Perry:

Still and sparkling, not exceeding 2.8% vol

€41.62 per hectolitre

Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol

€83.25 per hectolitre

Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol

€192.47 per hectolitre

Still, exceeding 8.5% vol

€273.00 per hectolitre

Sparkling, exceeding 8.5% vol

€546.01 per hectolitre

(2) Other than Cider and Perry:

Still and sparkling, not exceeding 5.5% vol

€109.34 per hectolitre

Still, exceeding 5.5% vol

€328.09 per hectolitre

Sparkling, exceeding 5.5% vol

€656.18 per hectolitre

Intermediate Beverages:

Still, not exceeding 15% vol

€328.09 per hectolitre

Still, exceeding 15% vol

€476.06 per hectolitre

Sparkling

€656.18 per hectolitre

[490] (2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).