how much excise duty on a pint?

Brendan Burgess

Brendan Burgess

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I am doing a piece for BBC Radio 4 on the price of alcohol in Ireland.

Does anyone know how the price of a pint is made up?

Publican
Guinness
Taxes

Thanks
 
Have you tried contacting the http://www.vfi.ie (vintners federation of Ireland?)
Also I contacted the Guiness Marketing department directly a few years ago for the historical price of a pint and they were very helpful.

This [broken link removed] has a nice graphic showing the make up of a pint of beer. The data is derived from "Revenue Commissioners Statistical Report 2003".
 
Brendan said:
I am doing a piece for BBC Radio 4 on the price of alcohol in Ireland.

Does anyone know how the price of a pint is made up?

Publican
Guinness
Taxes

Thanks
Click to expand...

Brendan, I found this in of my VAT books, its based on Finance Act 2005:
Might be some use to you.
Generally most publicians enjoy at least a 25%-30% gross margin on sales.

14.3.2 Rates of Alcoholic Products Tax
The rates of excise duty at the time of writing (July 2005) may be summarised as follows:
(1) Beer
€19.87 per 100 litres per cent of alcohol in the beer.
Example
50 litres of 4% alcoholic beer
Excise duty: €39.74 (i.e. €19.87 x 50/100 x 4 = €39.74)
(2) Wine: Still
Alcoholic Strength Rate
5.5% or less €90.98 per 100 litres
Between 5.5% and 15% €273.00 per 100 litres
Over 15% €396.12 per 100 litres
(3) Wine: Sparkling
Alcoholic Strength Rate
5.5% or less €90.98 per 100 litres
Over 5.5% €546.01 per 100 litres
Example
30 litres of still wine (12%)
Excise duty: €81.90 (ie. €273.00 x 30/100)
(4) Other Fermented Beverages
Beverages up to 10% volume- e.g. Cider and Perry (Still):
Alcoholic Strength Rate
6% or less €83.25 per 100 litres
Over 6% up to 8.5% €192.47 per 100 litres
Over 8.5% up to 15% €273.00 per 100 litres
Over 15% €396.12 per 100 litres
(5) Other Fermented Beverages
i.e. beverages up to 13% volume- e.g. Cider and Perry (Sparkling):
Alcoholic Strength Rate
6% or less €83.25 per 100 litres
Over 6% up to 8.5% €192.47 per 100 litres
Over 8.5% €546.01 per 100 litres
(6) Intermediate Beverages
i.e. beverages over 10% volume (still) or over 13% volume (sparkling)- e.g. sherry, port, certain cream liquors
Still
Alcoholic Strength Rate
15% or less €273.00 per 100 litres
Over 15% €396.12 per 100 litres
Sparkling
Alcoholic Strength
All €546.01 per 100 litres

(7) Spirits:
Alcoholic Strength Rate
Exceeding 1.2% volume €39.25 per litre of alcohol

Example
Standard bottle of Whiskey (0.70lt) @ 40% vol. alcohol
Excise Duty = €10.99
(i.e. €39.25 x 40% x 0.70lt.)
 
(1) Beer
€19.87 per 100 litres per cent of alcohol in the beer.
Example
50 litres of 4% alcoholic beer
Excise duty: €39.74 (i.e. €19.87 x 50/100 x 4 = €39.74)

From this:

50l = 88 pints ( 50/.568)

39.74 for 88 pints = 0.45 per pint.

VAT on a 3.50 pint = 60c ( 350/121 x 21 ) 60c + 45c =1.05 ties up with the graph it seems. Where do you get a 3.50 pint from though?!
 
The normal alcohol strength of Guinness Heinekin Harp and other mainstream brands sold in bottles and cans in Ireland is 4.3% by vol. Stronger and weaker beer is available and this is usually reflected in the price.

In the pub you have no way of knowing the strength of the beer. Knowing the beloved Irish publican you can bet your bottom dollar that it certainly won't be over 4.3%
 
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