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See more content about compliance in Ireland:

* VAT compliance in Ireland
* VAT rates on products and services in Ireland
* INTRASTAT compliance in Ireland

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Excise duty – Alcoholic beverages, is in force since 01/07/2004 in Ireland.
Excise duties for alcoholic beverages, in Ireland, fall under :
Exemptions include:

Relief from excise duty is granted on any alcohol which is shown to the satisfaction of the Commissioners

a. to be intended for use or to have been used in the production of –

i. any beverage, other than beer, not exceeding 1.2% vol.

 ii. vinegar

 iii flavours for the preparation either of foodstuffs or of beverages not exceeding 1.2% vol.

 iv. medicinal products

 v. foodstuffs, whether such alcohol product is used –

 I. either as a filling in such foodstuff or otherwise

II either directly or as a constituent of semi-finished products for use in the production of such foodstuff and where the alcohol contained in such foodstuffs does not exceed 8.5 litres pf alcohol per 100 kilogrammes of

the product when used in the production of chocolates and 5 litres of alcohol per 100 kilogrammes of the product when used in the production of other foodstuffs, or

 vi. beer concentrate

b. to be intended to be denatured in accordance with their requirements, or to have been so denatured,

c. to be intended for use or to have been used for experimental, quality control, scientific or research purposes,

d. if in the case of wine, beer, or other fermented beverage the alcohol content of which is entirely of fermented origin, to have been produced solely by a private individual in a private premises for consumption by the producer or by the family or guests of such producer, and not to have been produced or supplied for consideration,

e. to be intended for use or to have been used for medical purposes in hospitals and pharmacies,

f. to be intended for use or to have been used in an industrial process provided that the final product does not contain alcohol.
(*) Up to date until : 1/1/2020 ( last checked on 3/11/2020 1:48:24 PM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Ireland

Office of the Revenue Commissioners
Indirect Taxes Division

Excise Branch


353 1 858 99 29

353 1 858 99 11

353 1 858 99 17

Collector of tax :
Revenue Commissioners.

Area where the law applies :
Mainland IE – Ireland

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other

Tax due date and collecting Authority

90 Days after release for consumption

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Ireland?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

 

Excise duties in Ireland for beer

Standard rate for beer in Ireland

22.55 EUR /hl/ ° ALCOHOL (VAT applied is 23%)  ** if exceeding 2,80% vol.**

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Ireland

0 EUR /hl/ ° ALCOHOL (VAT applied is 23%) Exceeding 0.5% but not exceeding 1.2%   11.27 EUR /hl/ ° ALCOHOL (VAT applied is 23%) Exceeding 1.2% but not exceeding 2.8%

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Ireland

** not in application for distance selling purpose **

 

Excise duties in Ireland for wine

 

STANDARD RATE

Standard rate for STILL wine in Ireland

424.84 EUR  /hl/ ° ALCOHOL (VAT applied is 23%)  ALC° 5.51% – 15% 616.45 EUR  /hl/ ° ALCOHOL (VAT applied is 23%) ALC° > 15.01%

Standard rate for SPARKLING wine in Ireland

849.68 EUR /hl/ ° ALCOHOL (VAT applied is 23%) **   if exceeding 5.5% volume

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Ireland

141.57 EUR /hl/ ° ALCOHOL (VAT applied is 23%) ALC° up to 5,5%

Reduced rate for SPARKLING wine in Ireland

141.57 EUR /hl/ ° ALCOHOL (VAT applied is 23%) ALC° up to 5,5%

 

Excise duties : Fermented beverages other than wine and beer in Ireland

 

STANDARD RATE

Standard rate for STILL fermented products in Ireland

309.84 EUR /hl/ ° ALCOHOL (VAT applied is 23%) Cider and Perry exceeding 8.5% volume   424.84 EUR /hl/ ° ALCOHOL (VAT applied is 23%) Other than Cider and Perry exceeding 5.5% volume

Standard rate for SPARKLING fermented products in Ireland

619.7 EUR /hl/ ° ALCOHOL (VAT applied is 23%) Cider and Perry exceeding 8.5% volume   849.68 EUR /hl/ ° ALCOHOL (VAT applied is 23%) Other than Cider and Perry exceeding 5.5% volume

 

REDUCED RATE

Reduced rate for STILL fermented products in Ireland

47.23 EUR  /hl/ ° AL5OHOL (VAT applied is 23%) Cider and Perry not exceeding 2.8% volume 94.46 EUR  /hl/ ° AL5OHOL (VAT applied is 23%) Cider and Perry exceeding 2.8% but not exceeding 6.0% volume 218.44 EUR  /hl/ ° AL5OHOL (VAT applied is 23%) Cider an

Reduced rate for SPARKLING fermented products in Ireland

47.23 EUR  /hl/ ° AL5OHOL (VAT applied is 23%) Cider and Perry not exceeding 2.8% volume 94.46 EUR  /hl/ ° AL5OHOL (VAT applied is 23%) Cider and Perry exceeding 2.8% but not exceeding 6.0% volume 218.44 EUR  /hl/ ° AL5OHOL (VAT applied is 23%) Cider an

 

Excise duties : Intermediate products in Ireland

 

STANDARD RATE

Standard rate for STILL intermediate products in Ireland

616.45 EUR /hl/ ° ALCOHOL (VAT applied is 23%)  **  if exceeding °ALC 15%

Standard rate for SPARKLING intermediate products in Ireland

849.68 EUR /hl/ ° ALCOHOL (VAT applied is 23%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Ireland

424.84 EUR /hl/ ° ALCOHOL (VAT applied is 23%)  **  if under °ALC 15%

Reduced rate for SPARKLING intermediate products in Ireland

not applicable

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Ireland

STANDARD RATE

Standard rate for Ethyl alcohol in Ireland

4,257 EUR /hl/ ° ALCOHOL (VAT applied is 23%)

Reduced Rate for Ethyl alcohol in Ireland : Low strength spirits, particular regions, etc.

not applicable

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