Dáil Éireann - Volume 663 - 14 October, 2008 Financial Resolution No. 6: Alcohol Products.
489
[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
[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).
Dáil Éireann
663
Financial Resolution No. 6: Alcohol Products.
General Debate
20081014
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