457. Deputy Barry Heneghan asked the Minister for Finance his views on the fiscal implications of minimum unit pricing for alcohol, including the extent to which increased consumer costs have resulted in additional revenue for retailers rather than public health initiatives; if he will consider policy options to ensure that any such revenue contributes directly to addiction and harm-reduction services; and if he will make a statement on the matter. [58089/25]

Paschal Donohoe, Minister for Finance: Minimum unit alcohol pricing was introduced by the Department of Health as a public health measure designed to influence retail pricing strategies. As minimum unit alcohol pricing applies exclusively at the final stage of the supply chain (i.e. retail), any additional revenue realised by alcohol companies as a result of this policy is not captured in the data provided to Revenue.

Alcohol Products Tax (APT) is charged when the excisable product is released for consumption in the State. Taxpayers liable for APT are not obligated to disclose how these products are later distributed or sold. As a result, Revenue does not hold data linking the sale of alcohol products to retailers such as off-licenses, public houses, licenced restaurants, or other licenced premises.

Further, Revenue advises that traders are not required to separately identify the VAT yield generated from the sale or supply of specific products or services in their periodic VAT returns. Consequently, the information requested by the Deputy is not available from tax records.

Accordingly, with the data available, it is not possible for Revenue to quantify the total additional tax revenue, if any, generated by any trader within the supply chain, including the final retailer, as a result of the introduction of minimum unit alcohol pricing.

The amount allocated to addiction and harm reduction services is decided as part of the annual estimates process, overseen by the Minister for Public Expenditure and the Minister for Health.

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1701 Deputy Barry Heneghan asked the Minister for Health if she will consider measures to ensure that any future review of minimum unit pricing includes consultation with addiction service providers and public health experts, with a view to determining the way in which the policy will better support frontline addiction and prevention services; and if she will make a statement on the matter. [58088/25]

Jennifer Carroll MacNeill, Minister for Health: Minimum unit pricing is a public health measure. It prohibits the sale of an alcohol product below the “floor price” of 10c per gram of alcohol in order to reduce the availability of cheap strong alcohol for all of our population and, in particular, to keep strong alcohol out of the price range of our children.

The Public Health (Alcohol) Act provides that the Minister may, by order, increase the minimum price per gram of alcohol no earlier than 3 years after commencement and specifies that the Minister must take into account any expert research available on the effectiveness of the measure as well as have regard to the following criteria:

(a) the rate of alcohol consumption,

(b) patterns of alcohol consumption,

(c) health-related risks caused by alcohol consumption,

(d) data from health services relating to alcohol related presentations at health facilities,

(e) other societal harm caused by alcohol consumption,

(f) the price and affordability of alcohol products, and

(g) such other matters he or she considers appropriate.

In November 2024, the Alcohol Act Technical Evaluation Group (AATEG) was established to evaluate the provisions of the Public Heath (Alcohol) Act 2018, including MUP, and is required to submit an interim report on its progress to me by the early 2026.

https://www.oireachtas.ie/en/debates/question/2025-11-04/1701/#pq_1701