Tax Toolkit / Excise Licences

Excise

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).

Alcohol Products Tax (APT)

APT rates on all alcohol products are increased with effect from 16 October 2018. The increases, when VAT is included, amount to

  • 55 cent on a pint of standard beer and cider,
  • 80 cent on a 187ml standard glass of wine or €3.19 on a standard 75cl bottle of wine
  • 60 cent on a standard measure of whiskey
  • €11.92 on a standard 70cl bottle of whiskey

 

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

Product Description or usage Rate of duty
Spirits €42.57 per litre of alcohol in the spirits
Beer Exceeding 0.5% volume but not exceeding 1.2% volume €0.00
Exceeding 1.2% volume but not exceeding 2.8% volume €11.27 per hectolitre per cent of alcohol in the beer
Exceeding 2.8% volume €22.55 per hectolitre per cent of alcohol in the beer
Wine Still and sparkling, not exceeding 5.5% volume €141.57 per hectolitre
Still, exceeding 5.5% volume but not exceeding 15% volume €424.84 per hectolitre
Still, exceeding 15% volume €616.45 per hectolitre
Sparkling, exceeding 5.5% volume €849.68 per hectolitre
Other fermented beverages: (1) Cider and perry Still and sparkling, not exceeding 2.8% volume €47.23 per hectolitre
Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume €94.46 per hectolitre
Still and sparkling, exceeding 6.0% volume but not exceeding 8.5% volume €218.44 per hectolitre
Still, exceeding 8.5% volume €309.84 per hectolitre
Sparkling, exceeding 8.5% volume €619.70 per hectolitre
Other fermented beverages: (2) Other than cider and perry Still and sparkling, not exceeding 5.5% volume €141.57 per hectolitre
Still, exceeding 5.5% volume €424.84 per hectolitre
Sparkling, exceeding 5.5% volume €849.68 per hectolitre
Intermediate beverages Still, not exceeding 15% volume €424.84 per hectolitre
Still, exceeding 15% volume €616.45 per hectolitre
Sparkling €849.68 per hectolitre

 

For further information click here

Relief for microbreweries

Alcohol Products Excise Duty Relief for Microbreweries

The special relief reducing the standard rate of Alcohol Products Tax by 50% on beer produced in microbreweries will now be available to small breweries producing up to 50,000 hectolitres per annum. Relief will continue to be granted up to 30,000 hectolitres per annum.

Electricity and Energy Products

The Minister has announced the following measures:

Mineral Oil Tax(MOT) An increase in MOT rates arising from the change in the carbon charge from €20 to €26 per tonne of CO2 emitted.The new MOT rates per 1,000 litres for these products will be:

  • Light Oil (Petrol and Aviation gasoline): €601.69
  • Heavy Oil (Used as propellant, used for air navigation and for private pleasure navigation): €494.90

This will take effect from 9 October 2019. There are no changes to MOT rates for other descriptions of mineral oil or for vehicle gas. These other MOT rates remain the same until 1 May 2020 when new rates will take effect.

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Solid Fuel Carbon Tax The partial relief from carbon tax on certain solid fuels that include a biomass component (introduced in Finance Act (No. 2) 2013) will be commenced.

Energy products used as fuel for High Efficiency - Combined Heat and Power cogeneration A full relief from carbon tax will apply to all input fuels certified as having been used in combined heat and power plants to produce high efficiency electricity.

Claims in respect of fuel used from 1 January 2017 are subject to a new certification process by the Commission for Regulation of Utilities (CRU).

VEHICLE REGISTRATION TAX (VRT)

Extension of VRT Relief for Electric, Plug-in Hybrid Electric ad Hybrid Electric vehicles

Remission or repayment in respect of VRT is being extended in the budget as follows:

  • Hybrid vehicles: remission or replayment extended until 31.12.2020, and
  • Electric vehicles including electric mtorcycles: remission and repayment extended until 31.12.2021
    • For many vehicle models, a valuation for VRT purposes may be sourced from the VRT Calculator.

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