Alcohol Products Tax

Are there any reliefs from Alcohol Products Tax?

Alcohol, and alcohol products, can sometimes avail of a relief from Alcohol Products Tax (APT). Examples of this include alcohol which is part of a food product or has an industrial use. You can find more information about this in the Tax-relieved alcohol section.

In Ireland, there is a relief of 50% of the tax liable on beer produced in qualifying small, independent breweries. You can find more information about this in the Microbreweries - Establishment and Relief section.

Independent small Irish producers of alcohol products may be entitled to reduced rates in other Member States under the revised Council Directive 92/83/EEC. The qualifying criteria will vary between Member States. Enquiries should be made directly with the tax authorities of the Member State to which the product is being consigned.

From 1 January 2022, new methods for certifying independent small producers of alcoholic beverages apply to all consignments of qualifying alcohol products moving between Member States.

Commission Implementing Regulation (EU) 2021/2266 lays down rules for the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes.

Where small Irish producers consign alcohol products to other Member States to avail of reduced rates in those Member States:

  • they must comply with the criteria set in that destination Member State,
  • they must declare their status as an independent small producer and their annual production,
  • and
  • these declarations must be made in the administrative documents accompanying the consignments:
    • the electronic administrative document for duty suspended movements
    • or
    • the simplified accompanying document for duty paid movements.

For further information, please see the Alcohol Products Tax and Reliefs Manual in Further guidance.