Taxation Rates on Alcohol

[barryqwalsh]

A bottle of wine bought in Britain, for example, incurs a £1.90 duty charge, as well as 20pc in VAT.

Meanwhile a shot of whisky, at 40pc alcohol concentration, costs around 46p in duty – the second highest tax charge in Europe. Ireland is the most expensive at 54p in excise duty per 40ml shot.

Beer is similarly costly in Britain: we pay 50p in duty per pint, making the UK the second most expensive place to drink beer in Europe, behind Finland's 63p-per-pint duty.


Countries with the most and least tax on beer and wine

 

[barryqwalsh]

I favour higher taxation on alcohol, as consumption taxes, except for fresh food, is a fairer system. If people want to pay less tax on alcohol, consume less.

 

[barryqwalsh]

Tax on a pint of beer (4.8pc ABV)
Country
Duty per pint (568ml)
VAT
Ireland
44p
23%
United Kingdom
50p
20%
Finland
63p
24%
Malta
8p
18%
Denmark
15p
25%
Holland
16p
21%
Belgium
9p
21%
Poland
9p
23%
France
14p
20%
Italy
15p
22%
Spain
4p
21%


Source: European Commission/Brewers of Europe, April 2015 excise duty and VAT tables

 

[barryqwalsh]

The above chart shows that, some countries could raise much-needed additional revenue by increasing duty on beer.

 

[barryqwalsh]

Tax on a bottle of wine
Country
Duty per bottle (750ml)
VAT
Ireland
£2.29
23%
United Kingdom
£1.90
20%
Finland
£1.83
24%
Malta
£1.08
18%
Denmark
84p
25%
The Netherlands
48p
21%
Belgium
31p
21%
Poland
20p
23%
France
2p
20%
Italy
–
22%
Spain
–
21%


Source: European Commission, January 2015 excise duty and VAT tables

 

[barryqwalsh]

Tax on a shot of whisky (40pc alcohol)
Country
Duty per shot (40ml)
VAT
Ireland
54p
23%
United Kingdom
46p
20%
Finland
58p
24%
Malta
17p
18%
Denmark
26p
25%
The Netherlands
21p
21%
Belgium
27p
21%
Poland
17p
23%
France
22p
20%
Italy
13p
22%
Spain
12p
21%


Source: European Commission, January 2015 excise duty and VAT tables