Budget 2013 - Excises

Alcohol Products Tax (APT)

APT rates on all alcohol products are increased with effect from 6 December 2012. The increases, when VAT is included, amount to

10 cent on a pint of standard beer and cider
€1 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.

Tobacco Products Tax (TPT)

TPT rates are increased with effect from 6 December. The increase amounts to 10 cent, inclusive of VAT, on a packet of 20 cigarettes, with pro rata increases on other tobacco products. An additional 50 cent, inclusive of VAT, is being added to the price of 25g of roll-your-own tobacco, giving an overall tax increase, inclusive of VAT, of approximately 60 cent on this product.

Mineral Oil Tax (MOT)

There are no changes to MOT rates.