39. Deputy Louise O'Reilly asked the Minister for Finance the estimated yearly revenue which would be raised in the event of levies (details supplied), in tabular form. [24528/25]

Paschal Donohoe, Minister for Finance: EU law sets out the framework under which Member States are obliged to apply excise duty on alcohol products. In Ireland the excise duty takes the form of Alcohol Products Tax (APT) as provided for in Chapter 1 of Part 2 of the Finance Act 2003.

Council Directive 92/83/EEC, also known as the “Alcohol Structures Directive”, lays down a harmonised approach for the application of excise duties to alcohol and alcoholic beverages in the EU. It defines categories of alcohol and alcoholic beverages and sets out the basis on which excise duties on such products are to be established. Under the legislation the rate of excise on a particular product depends on the category of alcoholic beverage and the product’s alcoholic strength (which may be expressed as the product’s alcohol content as a percentage of its volume).

The legislation does not allow scope for differentiating the taxation of alcohol products based on the type of place where they are consumed, for example different rates if sold in licensed premises or in off-licences. Therefore, levies of the type the Deputy is suggesting could not be achieved through the tax framework.

Further information about Alcohol Product Tax, including details of total volumes, applicable excise rates, and total liabilities by commodity and accounting period are available on the Revenue website

www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/alcohol/alcohol-products-tax.aspx