A European Union excise regime governs the production, processing and holding of excisable products under duty-suspension, within each Member State as well as all intra-Union movement of excisable products. There are three categories of excisable products – mineral oils, alcohol and alcoholic beverages, and manufactured tobacco. Excise duties are also chargeable on certain premises or activities (e.g. on betting and licenses for retailing of liquor).
| Alcohol Products Tax (APT)
APT rates on all alcohol products are increased with effect from 16 October 2013. The increases, when VAT is included, amount to
Pro-rata increases are also being applied to other alcohol products.
| Relief for microbreweries
From 1 January 2015, the special relief reducing the standard rate of Alcohol Products Tax by 50% on beers produced in microbreweries which produce not more than 20,000 hectolitres per annum is being extended to apply to microbreweries which produce not more than 30,000 hectolitres per annum with a corresponding increase in the volume of beer eligible for relief.
| Mineral Oil Tax(MOT)
A 30 day deferral of excise duty is provided for mineral oil. To allow for Revenue to revise the collection system, this measure will be subject to a commencement order. This has an Exchequer cash-flow cost but does not impact general government deficit.
| VEHICLE REGISTRATION TAX (VRT)
Extension of VRT Reliefs for Electric, Plug-in Hybrid Electric and Hybrid Electric vehicles
The period of VRT relief for Electric, Plug-in Hybrid Electric, Hybrid Electric vehicles, and for Electric motorcycles, has been extended until December 2016.