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Description of Product
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Rate of Tax
|
|
Spirits:
|
€42.57 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
|
€11.27 per hectolitre per cent of alcohol in the beer
|
|
Exceeding 2.8% vol
|
€22.55 per hectolitre per cent of alcohol in the beer
|
|
Wine:
|
|
|
Still and sparkling, not exceeding 5.5% vol
|
€141.57 per hectolitre
|
|
Still, exceeding 5.5% vol but not exceeding 15% vol
|
€424.84 per hectolitre
|
|
Still, exceeding 15% vol
|
€616.45 per hectolitre
|
|
Sparkling, exceeding 5.5% vol
|
€849.68 per hectolitre
|
|
Other Fermented Beverages:
|
|
|
(1) Cider and Perry:
|
|
|
Still and sparkling, not exceeding 2.8% vol
|
€47.23 per hectolitre
|
|
Still and sparkling, exceeding 2.8% vol but not exceeding 6.0% vol
|
€94.46 per hectolitre
|
|
Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol
|
€218.44 per hectolitre
|
|
Still, exceeding 8.5% vol
|
€309.84 per hectolitre
|
|
Sparkling, exceeding 8.5% vol
|
€619.70 per hectolitre
|
|
(2) Other than Cider and Perry:
|
|
|
Still and sparkling, not exceeding 5.5% vol
|
€141.57 per hectolitre
|
|
Still, exceeding 5.5% vol
|
€424.84 per hectolitre
|
|
Sparkling, exceeding 5.5% vol
|
€849.68 per hectolitre
|
|
Intermediate Beverages:
|
|
|
Still, not exceeding 15% vol
|
€424.84 per hectolitre
|
|
Still, exceeding 15% vol
|
€616.45 per hectolitre
|
|
Sparkling
|
€849.68 per hectolitre
|
