Finance (No. 2) Act 2008

Rates of alcohol products tax.

50.— The Finance Act 2003 is amended with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act:

“SCHEDULE 2

Rates of Alcohol Products Tax

(With effect as on and from 15 October 2008)

Description of Product

Rate of Tax

Spirits:

€39.25 per litre of alcohol in the spirits

Beer:

Exceeding 0.5% vol but not exceeding 1.2% vol

Exceeding 1.2% vol but not exceeding 2.8% vol

Exceeding 2.8% vol

€0.00

€9.93 per hectolitre per cent of alcohol in the beer

€19.87 per hectolitre per cent of alcohol in the beer

Wine:

Still and sparkling, not exceeding 5.5% vol

Still, exceeding 5.5% vol but not exceeding 15% vol

Still, exceeding 15% vol

Sparkling, exceeding 5.5% vol

€109.34 per hectolitre

€328.09 per hectolitre

€476.06 per hectolitre

€656.18 per hectolitre

Other Fermented Beverages:

(1) Cider and Perry:

Still and sparkling, not exceeding 2.8% vol

Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol

Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol

Still, exceeding 8.5% vol

Sparkling, exceeding 8.5% vol

€41.62 per hectolitre

€83.25 per hectolitre

€192.47 per hectolitre

€273.00 per hectolitre

€546.01 per hectolitre

(2) Other than Cider and Perry:

Still and sparkling, not exceeding 5.5% vol

Still, exceeding 5.5% vol

Sparkling, exceeding 5.5% vol

€109.34 per hectolitre

€328.09 per hectolitre

€656.18 per hectolitre

Intermediate Beverages:

Still, not exceeding 15% vol

Still, exceeding 15% vol

Sparkling

€328.09 per hectolitre

€476.06 per hectolitre

€656.18 per hectolitre

”.