1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2008
Date-stamp loading
  1. Finance (No. 2) Act 2008 (No. 25)
  2. Part 2 Excise (ss. 46-66)
  3. 50. Rates of alcohol products tax.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
    Version 1 of 1    

50. Rates of alcohol products tax.

The Finance Act 2003 is amended with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act:

"SCHEDULE 2

Rates of Alcohol Products Tax

(With effect as on and from 15 October 2008)


Description of Product

Rate of Tax

Spirits:

€39.25 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

 

Exceeding 2.8% vol

 

 

€0.00

 

€9.93 per hectolitre per cent of alcohol in the beer

€19.87 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

 

 

€109.34 per hectolitre

 

€328.09 per hectolitre

€476.06 per hectolitre

€656.18 per hectolitre

Other Fermented Beverages:

(1) Cider and Perry:

Still and sparkling, not exceeding 2.8% vol

Still and sparkling, excee

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