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).
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 | |
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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.
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:
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.
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).
Relief for Hybrid and Plug-In Hybrid Vehicles expired on 31 December 2020.
Electric vehicles and motorcyclesSeries production passenger cars or commercial vehicles (VRT categories A and B) that are:
For many vehicle models, a valuation for VRT purposes may be sourced from the VRT Calculator.