Alcohol Products Tax
Alcohol Products Tax (APT) is a tax charged on alcohol and alcohol products. APT is charged when alcohol products are released for consumption in the State.
Alcohol products include beer, wine, cider and perry, other fermented beverages (other than cider and perry), intermediate beverages and spirits.
The rate of tax depends on the type of alcohol product and its alcoholic content. The various rates applying to different alcohol products can be found on the Alcohol Products Tax excise rates page. Further guidance on Alcohol Products Tax can be found on the Revenue website.
This publication provides data from 2019 onwards and details:
1. The volume and declared liabilities of home-produced and imported alcohol products.
Alcohol volumes and liabilities
2. The net receipts of home-produced and imported alcohol products.
Alcohol net receipts
Under-reported Alcohol Products Tax 2020 to 2022
Statistical Dataset Metadata
| Heading | Description |
|---|
| Title |
Alcohol Products Tax |
| Description |
Volume, declared liabilities and net receipts of home-produced and imported alcohol products. |
| Publisher |
Office of the Revenue Commissioners. |
| Contact Point |
statistics@revenue.ie
INDTstatistics@revenue.ie
|
| Keywords |
alcohol, alcohol products tax, APT, beer, spirits, wine, cider, cider and perry, other fermented beverages, intermediate beverages
|
| Publication Frequency |
Quarterly |
| Issue Date |
01/11/2024 |
| Date last modified |
01/11/2024 |
| Licence Type |
CC-BY |
| Method Statement |
Method Statement for Alcohol Products Tax dataset |