Excise Duty

Department/Agency

Revenue Commissioners

Key information

Receipts for excise duties on alcohols, tobacco, hydrocarbon oils, activities, premises and motor vehicle registration tax (VRT), along with the corresponding quantities (such as litres of sparkling wine, or numbers of licences issued to publicans). Also provided is the excise and VAT content of an average pint of stout, pint of lager, standard measure of whiskey, litre of unleaded petrol, litre of auto diesel, and packet of 20 cigarettes.

Contact

The Revenue Statistics & Economic Research Branch at telephone + 353 (0) 1 8589366

Source

Revenue Commissioners' administrative records of receipts of excise duties.

Scope

All excisable commodities, activities and premises.

Frequency

Annual

Reference period

Calendar year

Start date

1984

Timeliness

Typically within 12 months of the end of the reference period

Classifications

  • Head of duty
    Beer; Cider and perry; Spirits; Wine & made wine; Tobacco; Hydrocarbon light oils; Hydrocarbon oils, other sorts; LPG; Vehicle registration tax.
  • Premises or activities
    Betting; Bookmaking premises; Clubs; Firearms certificates; Firearm dealers; Excise duty on public dancing licences etc; Other instances; Foreign travel; Licences; An Post.
  • Mineral hydrocarbon light oils
    Leaded petrol; Unleaded petrol; Super plus unleaded; Aviation gasoline.
  • Liquor licences
    Manufacturers; Dealers; Retailers (Publicans; Spirit retailers; Beer retailers; Cider and perry retailers; Wine retailers; Sweets retailers), with further breakdown by category.
  • Excise licences Class B
    Auctioneers; Auction permits; Bookmakers licences; Gaming; Gaming machines; House agents; Hydrocarbon oil refiners; Hydrocarbon oil vendors; LPG vendors; Amusement machines; Methylated spirit makers; Methylated spirit retailers; Tobacco manufacturers; Bookmakers 361A (Tote); Other.

Theme

Economy - Government Revenue and Expenditure

Page Created

2007-12-01

Page Modified

2015-07-30

Keywords

361a alcohol alcohols amusement auction auctioneers autodiesel aviation beer betting bookmakers bookmaking certificates cider cigarettes clubs commissioners dancing dealers duties duty excisable excise firearm firearms gaming gasoline hydrocarbon lager leaded licences licenses liquor methylated mineral oils packet permits perry petrol pint plus premises publicans receipts refiners registration registrations retailers revenue sparkling spirit spirits stout super sweets tax taxes tobacco tote unleaded vehicle vehicles vendors vrt whiskey whisky wine