Excise Duty Rates

Table of Excise Duty Rates
Goods Description or Usage Rate of Duty €
Light Oil (rates shown include carbon charge) Petrol 587.71 per 1,000 litres
Aviation gasoline 587.71 per 1,000 litres
Heavy Oil (rates shown include carbon charge) Used as a propellant 479.02 per 1,000 litres
Used for air navigation 479.02 per 1,000 litres
Used for private pleasure navigation 479.02 per 1,000 litres
Kerosene used other than as a propellant 50.73 per 1,000 litres
Fuel oil 76.53 per 1,000 litres
Other heavy oil (including MGO) 102.28 per 1,000 litres
Liquefied Petroleum Gas (rates shown include carbon charge) Used as a propellant 96.45 per 1,000 litres
Other liquefied petroleum gas 32.86 per 1,000 litres
Substitute Fuel (rates shown include carbon charge) Used as a propellant instead of unleaded petrol 587.71 per 1,000 litres
Used as a propellant instead of diesel 479.02 per 1,000 litres
Used other than as a propellant 102.28 per 1,000 litres
Natural Gas Carbon Tax Measured based on net calorific value 4.10 per megawatt hour
Measured based on gross calorific value 3.70 per megawatt hour
Solid Fuel Carbon Tax rates applicable prior to 01 May 2014 Coal 26.33 per tonne
Peat Briquettes 18.33 per tonne
Milled Peat 8.99 per tonne
Other Peat 13.62 per tonne
Solid Fuel Carbon Tax rates applicable on, or after, 01 May 2014 Coal 52.67 per tonne
Peat Briquettes 36.67 per tonne
Milled Peat 17.99 per tonne
Other Peat 27.25 per tonne
Electricity Business use 0.50 per megawatt hour
Non-Business Use 1.00 per megawatt hour
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
Tobacco Products Cigarettes (a) except where paragraph (b) applies, 255.69 per thousand together with an amount equal to 8.85 per cent of the price at which the cigarettes are sold by retail, or


(b) 289.98 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a)
Cigars 295.350 per kilogram
Fine-cut tobacco for the rolling of cigarettes 273.177 per kilogram
Other smoking tobacco 204.902 per kilogram
Intoxicating Liquor Licences:

(1) Manufacturers' Licences
Distiller of spirits 500
Rectifier or compounder of spirits 500
Brewer of Beer for sale 500
Maker for sale of Sweets 500
Maker of Cider or Perry for sale 500
Intoxicating Liquor Licences:

(2) Wholesale Dealers' Licences
Wholesale Dealer in Spirits 500
Wholesale Dealer in Beer 500
Wholesale Dealer in Wine 500
Wholesale Dealer in Spirits of Wine 500
Intoxicating Liquor Licences:

(3) Retailers' On-Licences

Retailer of Beer 500
Retailer of Wine 500
Retailer of Sweets 500
Retailer of Cider 500
Intoxicating Liquor Licences:

(4) Retailers' Off-Licences
Retailer of Spirits 500
Retailer of Beer 500
Retailer of Cider 500
Retailer of Wine 500
Retailer of Sweets 500
Special Licences Aerodrome 500
Bog Premises 500
Bus Station See Spirits Retailer's On-Licence
Greyhound Race Track 500
Holiday Camp 500
Horse Race Track 500
Hotel See Spirits Retailer's On-Licence
Military Canteen Nil
National Concert Hall 500
National Conference Centre 500
National Cultural Institutions 500
National Sports Arenas 500
Passenger Aircraft Licence 500
Passenger Vessel Licence 500
Passenger Vessel One Day Licence 100
Railway Refreshment Room See Spirits Retailer's On-Licence
Railway Restaurant Car Licence 500
Restaurant 3805 (New) 500 (Renewal)
Theatre/Place of Public Entertainment 500
Spirits Retailer's On-Licence (Pubs, Hotels) - Based on Level of Annual Turnover Less than €190,500 250
€190,500 but less than €381,000 505
€381,000 but less than €635,000 1140
€635,000 but less than €952,500 1775
€952,500 but less than €1,270,000 2535
€1.27m or more 3805
Excise Licences other than Liquor Licences

(1) Bookmaking
Bookmaker's Licence 250
Registration in Register of Bookmaking Offices 380
Excise Licences other than Liquor Licences

(2) Auctioneers and House Agents
Auctioneer's Licence 250
Auction Permit 250
House Agent's Licence 125
Excise Licences other than Liquor Licences

(3) Gaming Licence
For period not exceeding 3 months 175
For period exceeding 3 months but not 1 year 630
Excise Licences other than Liquor Licences

(4) Gaming Machine Licence
For period not exceeding 3 months 145
For period exceeding 3 months but not 1 year 505
Excise Licences other than Liquor Licences

(5) Amusement Machine Permit
  100
Excise Licences other than Liquor Licences

(6) Amusement Machine Licence
3 month licence 38
Annual licence 125
Excise Licences other than Liquor Licences

(7) Mineral Oil
Auto-Fuel Trader's Licence (With effect from 1 July 2012)
Marked Fuel Trader’s Licence (With effect from 1 October 2012)
250

250
Excise Licences other than Liquor Licences

(8) Methylated Spirits
Maker 190
Retailer 12
Betting Duty Bets entered into by a bookmaker 1%
On-course/ Tote bets Nil
Air Travel Tax - Ceases with effect from 1st April 2014

Applies to aircraft capable of carrying 20 or more passengers and to airports where the number of passenger departures in the previous year was more than 50,000. €3 per passenger
Crew or any relief crew Nil
Disabled person (Council Regulation (EC) No. 1107/2006 applies) Nil
Person travelling with a disabled person to provide care and assistance Nil
Child under 2 years of age not occupying an aircraft seat Nil
Transit or transfer passengers Nil

October 2014

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