Tax Toolkit / Excise Licences

A European Union excise regime governs the production, processing and holding of excisable products under duty-suspension, within each Member State as well as all intra-Union movement of excisable products. There are three categories of excisable products - mineral oils, alcohol and alcoholic beverages, and manufactured tobacco. Excise duties are also chargeable on certain premises or activities (e.g. on betting and licenses for retailing of liquor).

APT rates on all alcohol products are increased with effect from 16 October 2013. The increases, when VAT is included, amount to

• 10 cent on a pint of standard beer and cider,
• 50 cent on a standard 75 cl bottle of wine,
• 10 cent on a standard measure of spirits, and
• €1.97 on a standard 70 cl bottle of whiskey (40% alcohol content).

Pro-rata increases are also being applied to other alcohol products.

From 1 January 2015, the special relief reducing the standard rate of Alcohol Products Tax by 50% on beers produced in microbreweries which produce not more than 20,000 hectolitres per annum is being extended to apply to microbreweries which produce not more than 30,000 hectolitres per annum with a corresponding increase in the volume of beer eligible for relief.

A 30 day deferral of excise duty is provided for mineral oil. To allow for Revenue to revise the collection system, this measure will be subject to a commencement order. This has an Exchequer cash-flow cost but does not impact general government deficit.

Extension of VRT Reliefs for Electric, Plug-in Hybrid Electric and Hybrid Electric vehicles

The period of VRT relief for Electric, Plug-in Hybrid Electric, Hybrid Electric vehicles, and for Electric motorcycles, has been extended until December 2016.