282. Deputy Peter Burke asked the Minister for Finance his plans for further tax increases (details supplied); and if he will make a statement on the matter. [27792/17]

Minister for Finance (Deputy Paschal Donohoe): Alcohol Products Tax is governed in the first instance by the EU Directive on the harmonisation of the structures of excise duties on alcohol. It is not possible to apply different rates based on where alcohol products are sold. In recent years my officials have examined proposals to address below cost selling of alcohol products, including a proposal for a "lid-on" levy to apply to sales of alcoholic products sold in off-licences. On review of this proposal by both the Revenue Solicitor's Office and the Attorney General, the legal basis for the implementation of such a levy was found to be unsound.

The Deputy will of course be aware that it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters that might be the subject of Budget decisions.