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Description of Product
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Rate of Tax
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Spirits:
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€39.25 per litre of alcohol in the spirits
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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
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€0.00
€9.93 per hectolitre per cent of alcohol in the beer
€19.87 per hectolitre per cent of alcohol in the beer
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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
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€109.34 per hectolitre
€328.09 per hectolitre
€476.06 per hectolitre
€656.18 per hectolitre
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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
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€41.62 per hectolitre
€83.25 per hectolitre
€192.47 per hectolitre
€273.00 per hectolitre
€546.01 per hectolitre
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(2) Other than Cider and Perry:
Still and sparkling, not exceeding 5.5% vol
Still, exceeding 5.5% vol
Sparkling, exceeding 5.5% vol
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€109.34 per hectolitre
€328.09 per hectolitre
€656.18 per hectolitre
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Intermediate Beverages:
Still, not exceeding 15% vol
Still, exceeding 15% vol
Sparkling
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€328.09 per hectolitre
€476.06 per hectolitre
€656.18 per hectolitre
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