Finance Act 2013

Rates of alcohol products tax.

58.— The Finance Act 2003 is amended with effect as on and from 6 December 2012 by substituting the following for Schedule 2 to that Act:

“SCHEDULE 2

Rates of Alcohol Products Tax

(With effect as on and from 6 December 2012)

Description of Product

Rate of Tax

Spirits:

€36.85 per litre of alcohol in the spirits

Beer:

Exceeding 0.5% vol but not exceeding 1.2% vol

€0.00

Exceeding 1.2% vol but not exceeding 2.8% vol

€9.56 per hectolitre per cent of alcohol in the beer

Exceeding 2.8% vol

€19.13 per hectolitre per cent of alcohol in the beer

Wine:

Still and sparkling, not exceeding 5.5% vol

€123.51 per hectolitre

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

€370.64 per hectolitre

Still, exceeding 15% vol

€537.81 per hectolitre

Sparkling, exceeding 5.5% vol

€741.28 per hectolitre

Other Fermented Beverages:

(1) Cider and Perry:

Still and sparkling, not exceeding 2.8% vol

€40.08 per hectolitre

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

€80.16 per hectolitre

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

€185.36 per hectolitre

Still, exceeding 8.5% vol

€262.92 per hectolitre

Sparkling, exceeding 8.5% vol

€525.85 per hectolitre

(2) Other than Cider and Perry:

Still and sparkling, not exceeding 5.5% vol

€123.51 per hectolitre

Still, exceeding 5.5% vol

€370.64 per hectolitre

Sparkling, exceeding 5.5% vol

€741.28 per hectolitre

Intermediate Beverages:

Still, not exceeding 15% vol

€370.64 per hectolitre

Still, exceeding 15% vol

€537.81 per hectolitre

Sparkling

€741.28 per hectolitre

”.