432. Deputy Louise O'Reilly asked the Minister for Finance the volume of alcohol sales recorded in the off-trade, by volume, and monetary value in each of the years 2014 to 2024, in tabular form. [12272/25]

433. Deputy Louise O'Reilly asked the Minister for Finance the volume of alcohol sales recorded in the on-trade by volume, and monetary value in each of the years 2014 to 2024, in tabular form. [12273/25]

Paschal Donohoe, Minister for Finance:I propose to take Questions Nos. 432 and 433 together.

I am advised by Revenue that Alcohol Products Tax (APT) is charged at the time the excisable product is released from a duty suspension facility (e.g. warehouse) for consumption in the State, or, when following release for consumption in another Member State, is brought into Ireland. Taxpayers liable to APT are not obliged to disclose how these products are subsequently distributed or sold. As such, Revenue does not hold data relating to the volumes or excise duty applicable to the sale of alcohol products in off licences, public houses, licenced restaurants, or other licenced premises.

I am also informed by Revenue that traders are not required to separately identify the VAT generated from the sale or supply of specific products or services in their periodic VAT returns. Therefore, it is not possible to provide data on the volume of sales recorded in the off-trade and on-trade by volume or monetary value.

The Deputy may wish to note that a breakdown of the overall alcohol volumes for 2023 and previous years is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/breakdown/excise-volumes-commodity.aspx

Provisional figures for 2024 are shown in the table below.

It should be noted that for cider and wine, APT is calculated by the volume of product, whereas for spirits and beer the tax is calculated by the alcohol product’s strength. In the case of beer the calculation is by the hectolitre per cent of alcohol in the beer. As such, the date related to litres of alcohol in beer in the table below is from the tax return data provided. With regard to cider and wine, the tax calculation is based on the hectolitre of actual product and therefore volumes data is the actual volume of product itself rather than the litres of alcohol.

Question No. 433 answered with Question No. 432.