257. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount it would cost to reduce excise on alcohol sold in pubs and restaurants by 10 cent a unit. [31590/26]

Simon Harris, Tánaiste and Minister for Finance: Excise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the conditions for the application of reduced rates and special regimes. 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 (as amended).

APT rates do not relate to alcohol units, as referred to in the Deputy’s question. The rate of APT applying to a particular alcoholic beverage depends on the category it falls within – such as beer, wine, spirits – and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small breweries or producers of cider and perry, and these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime.

The Directive does not allow scope for the taxation of alcohol to be based on the point of consumption, such as different rates depending on whether consumed in pubs and restaurants or licensed premises generally. Therefore, it would not be legally possible for Ireland to reduce excise duty in respect of alcohol sold in pubs and restaurants, as this would be contrary to the Alcohol Structures Directive.

For the Deputy’s information, 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 in into Ireland. Taxpayers liable to APT are not obliged to disclose how these products are subsequently distributed or sold. Therefore, Revenue does not hold data about the amount of excise associated with alcohol sales across specific types of retail premises, such as off licences, public houses, licenced restaurants, or other licenced premises.