Alcohol Products Tax

Overview

Alcohol Products Tax (APT) is a tax charged on alcohol and alcohol products.

Various rates apply and the tax can be charged on both businesses and individuals.

You should read this section to ensure you are paying APT where necessary if:

  • you use alcohol as part of your business
  • or 
  • you intend to buy alcohol from outside Ireland for personal use.

Next: What is Alcohol Products Tax?