Budget 2014 - Excises

Alcohol Products Tax (APT)

APT rates on all alcohol products are increased with effect from 16 October 2013. The increases, when VAT is included, amount to

• 10 cent on a pint of standard beer and cider
• 50 cent 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)

The increase amounts to 10 cent, inclusive of VAT, on a packet of 20 cigarettes, with pro rata increases on other tobacco products. The minimum TPT rate on cigarettes is also increased.

Mineral Oil Tax (MOT)

There are no changes to MOT rates.

Air Travel Tax

The Air Travel Tax is being reduced to zero with effect from 1 April 2014.