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Description of Product
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Rate of Tax
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Spirits:
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€36.85 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
|
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Exceeding 1.2% vol but not exceeding 2.8% vol
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€9.56 per hectolitre per cent of alcohol in the beer
|
|
Exceeding 2.8% vol
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€19.13 per hectolitre per cent of alcohol in the beer
|
|
Wine:
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|
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Still and sparkling, not exceeding 5.5% vol
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€123.51 per hectolitre
|
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Still, exceeding 5.5% vol but not exceeding 15% vol
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€370.64 per hectolitre
|
|
Still, exceeding 15% vol
|
€537.81 per hectolitre
|
|
Sparkling, exceeding 5.5% vol
|
€741.28 per hectolitre
|
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Other Fermented Beverages:
(1) Cider and Perry:
|
|
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Still and sparkling, not exceeding 2.8% vol
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€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
|
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Sparkling, exceeding 8.5% vol
|
€525.85 per hectolitre
|
|
(2) Other than Cider and Perry:
|
|
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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:
|
|
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Still, not exceeding 15% vol
|
€370.64 per hectolitre
|
|
Still, exceeding 15% vol
|
€537.81 per hectolitre
|
|
Sparkling
|
€741.28 per hectolitre
|
