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Description of Product
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Rate of Duty
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Spirits:
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€39.25 per litre of alcohol in the spirits
|
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Beer:
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Exceeding 1.2% ... ... ... ...
|
€19.87 per hectolitre per cent of alcohol in the beer
|
|
Other beer ... ... ... ... ...
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Nil
|
|
Wine:
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|
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Still and sparkling, not exceeding 5.5% vol
|
€90.98 per hectolitre
|
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Still, exceeding 5.5% vol but not exceeding 15% vol ... ... ... ... ... ...
|
€273.00 per hectolitre
|
|
Still, exceeding 15% vol ... ... ...
|
€396.12 per hectolitre
|
|
Sparkling, exceeding 5.5% vol ... ... ...
|
€546.01 per hectolitre
|
|
Other Fermented Beverages:
|
|
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(1) Cider and Perry:
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|
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Still and sparkling, not exceeding 6.0% vol
|
€83.25 per hectolitre
|
|
Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol ... ... ... ...
|
€192.47 per hectolitre
|
|
Still, exceeding 8.5% vol ... ... ...
|
€273.00 per hectolitre
|
|
Sparkling, exceeding 8.5% vol ... ... ... ...
|
€546.01 per hectolitre
|
|
(2) Other than Cider and Perry:
|
|
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Still and sparkling, not exceeding 5.5% vol
|
€90.98 per hectolitre
|
|
Still, exceeding 5.5% vol ... ... ...
|
€273.00 per hectolitre
|
|
Sparkling, exceeding 5.5% vol ... ... ...
|
€546.01 per hectolitre
|
|
Intermediate Products:
|
|
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Still, not exceeding 15% vol ... ... ...
|
€273.00 per hectolitre
|
|
Still, exceeding 15% vol ... ... ...
|
€396.12 per hectolitre
|
|
Sparkling ... ... ... ... ...
|
€546.01 per hectolitre
|
|
|
|
