Excise Duty rates
Alcohol Products Tax
The below table contains the rates of Alcohol Products Tax for the various types of beverages that are excisable.
Alcohol Products Tax rates for spirits, beer and wine
| Product | Description or usage | Rate of duty |
|---|
| Spirits |
|
€42.57 per litre of alcohol in the spirits
|
| Beer |
Exceeding 0.5% volume but not exceeding 1.2% volume
|
€0.00
|
|
Exceeding 1.2% volume but not exceeding 2.8% volume
|
€11.27 per hectolitre per cent of alcohol in the beer
|
|
Exceeding 2.8% volume
|
€22.55 per hectolitre per cent of alcohol in the beer
|
|
Wine
|
Still and sparkling, not exceeding 5.5% volume
|
€141.57 per hectolitre
|
|
Still, exceeding 5.5% volume but not exceeding 15% volume
|
€424.84 per hectolitre
|
|
Still, exceeding 15% volume
|
€616.45 per hectolitre
|
|
Sparkling, exceeding 5.5% volume
|
€849.68 per hectolitre
|
Alcohol Products Tax rates for other fermented and intermediate beverages
| Product | Description or usage | Rate of duty |
|---|
|
Other fermented beverages:
(1) Cider and perry
|
Still and sparkling, not exceeding 2.8% volume
|
€47.23 per hectolitre
|
|
Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume
|
€94.46 per hectolitre
|
|
Still and sparkling, exceeding 6.0% volume but not exceeding 8.5% volume
|
€218.44 per hectolitre
|
|
Still, exceeding 8.5% volume
|
€424.84 per hectolitre
|
|
Sparkling, exceeding 8.5% volume
|
€849.68 per hectolitre
|
|
Other fermented beverages:
(2) Other than cider and perry
|
Still and sparkling, not exceeding 5.5% volume
|
€141.57 per hectolitre
|
|
Still, exceeding 5.5% volume
|
€424.84 per hectolitre
|
|
Sparkling, exceeding 5.5% volume
|
€849.68 per hectolitre
|
|
Intermediate beverages
|
Still, not exceeding 15% volume
|
€424.84 per hectolitre
|
|
Still, exceeding 15% volume
|
€616.45 per hectolitre
|
|
Sparkling
|
€849.68 per hectolitre
|
Next: Tobacco Products Tax and E-liquid Products Tax