This report was commissioned by the Drinks Industry Group of Ireland (DIGI). The main objective is to identify the level of alcohol excise tax in the EU and the UK relative to Ireland. It examines the up to date  comparative international position of Irish alcohol excise taxation within the EU and the UK for the three main beverage groups.  In addition, the report examines the level of Vat on alcohol and the impact of excise on Irish alcohol prices. Ireland has a very high level of alcohol excise tax in 2024 when compared with the large majority of the other 26 economies of the EU and the UK. Ireland has the second-highest wine excise, the third-highest beer excise, and the third-highest spirits excise across the 27 EU states and the UK. Fifteen EU countries impose no excise on wine at all.