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Description of Product
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Rate of Tax
|
|
Spirits:
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€31.13 per litre of alcohol in the spirits
|
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Beer:
|
|
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Exceeding 0.5% vol but not exceeding 1.2% vol
|
€0.00
|
|
Exceeding 1.2% vol but not exceeding 2.8% vol
|
€7.85 per hectolitre per cent of alcohol in the beer
|
|
Exceeding 2.8% vol
|
€15.71 per hectolitre per cent of alcohol in the beer
|
|
Wine:
|
|
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Still and sparkling, not exceeding 5.5% vol
|
€87.39 per hectolitre
|
|
Still, exceeding 5.5% vol but not exceeding 15% vol
|
€262.24 per hectolitre
|
|
Still, exceeding 15% vol
|
€380.52 per hectolitre
|
|
Sparkling, exceeding 5.5% vol
|
€524.48 per hectolitre
|
|
Other Fermented Beverages:
|
|
|
(1) Cider and Perry:
|
|
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Still and sparkling, not exceeding 2.8% vol
|
€32.93 per hectolitre
|
|
Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol
|
€65.86 per hectolitre
|
|
Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol
|
€152.28 per hectolitre
|
|
Still, exceeding 8.5% vol
|
€216.00 per hectolitre
|
|
Sparkling, exceeding 8.5% vol
|
€432.01 per hectolitre
|
|
(2) Other than Cider and Perry:
|
|
|
Still and sparkling, not exceeding 5.5% vol
|
€87.39 per hectolitre
|
|
Still, exceeding 5.5% vol
|
€262.24 per hectolitre
|
|
Sparkling, exceeding 5.5% vol
|
€524.48 per hectolitre
|
|
Intermediate Beverages:
|
|
|
Still, not exceeding 15% vol
|
€262.24 per hectolitre
|
|
Still, exceeding 15% vol
|
€380.52 per hectolitre
|
|
Sparkling
|
€524.48 per hectolitre
|
