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 38.02 per 1,000 litres
Fuel oil 60.73 per 1,000 litres
Other heavy oil (including MGO) 88.66 per 1,000 litres
Liquefied Petroleum Gas (rates shown include carbon charge) Used as a propellant 88.23 per 1,000 litres
Other liquefied petroleum gas 24.64 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 88.66 per 1,000 litres
Natural Gas Carbon Tax Measured based on net calorific value 3.07 per megawatt hour
Measured based on gross calorific value 2.77 per megawatt hour
Coal For business use 4.18 per tonne
For other use 8.36 per tonne
Electricity Business use 0.50 per megawatt hour
Non-Business Use 1.00 per megawatt hour
Spirits   31.13 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 7.85 per hectolitre per cent of alcohol in the beer
Exceeding 2.8% volume 15.71 per hectolitre per cent of alcohol in the beer
Wine Still and sparkling, not exceeding 5.5% volume 87.39 per hectolitre
Still, exceeding 5.5% volume but not exceeding 15% volume 262.24 per hectolitre
Still, exceeding 15% volume 380.52 per hectolitre
Sparkling, exceeding 5.5% volume 524.48 per hectolitre
Other Fermented Beverages:

(1) Cider and Perry		 Still and sparkling, not exceeding 2.8% volume 32.93 per hectolitre
Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume 65.86 per hectolitre
Still and sparkling, exceeding 6.0% volume but not exceeding 8.5% volume 152.28 per hectolitre
Still, exceeding 8.5% volume 216.00 per hectolitre
Sparkling, exceeding 8.5% volume 432.01 per hectolitre
Other Fermented Beverages:

(2) Other than Cider and Perry		 Still and sparkling, not exceeding 5.5% volume 87.39 per hectolitre
Still, exceeding 5.5% volume 262.24 per hectolitre
Sparkling, exceeding 5.5% volume 524.48 per hectolitre
Intermediate Beverages Still, not exceeding 15% volume 262.24 per hectolitre
Still, exceeding 15% volume 380.52 per hectolitre
Sparkling 524.48 per hectolitre
Tobacco Products Cigarettes 192.44 per thousand together with an amount equal to 18.03 per cent of the price at which the cigarettes are sold by retail
Cigars 271.337 per kilogram
Fine-cut tobacco for the rolling of cigarettes 228.968 per kilogram
Other smoking tobacco 188.243 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 		Mineral Oil Trader 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 -

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

December 2011

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