53. Rates of alcohol products tax
The Finance Act 2003 is amended with effect as on and from 16 October 2013 by substituting the following for Schedule 2 to that Act:
"SCHEDULE 2 RATES OF ALCOHOL PRODUCTS TAX
(With effect as on and from 16 October 2013)
|
Description of Product |
Rate of Tax |
|---|---|
|
Spirits: |
€42.57 per litre of alcohol in the spirits |
|
Beer: Exceeding 0.5% vol but not exceeding 1.2% vol Exceeding 1.2% vol but not exceeding 2.8% vol |
€0.00 €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 Still, exceeding 5.5% vol but not exceeding 15% vol Still, exceeding 15% vol Sparkling, exceeding 5.5% vol |
€141.57 per hectolitre €424.84 per hectolitre €616.45 per hectolitre €849.68 per hectolitre |
|
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 |