Tax on Alcohol - How much do we

Beer excise duty in Ireland: 19.87 euro per hecto litre per % alcohol

[broken link removed]

Plus VAT at 21%, of course.
 
So, that's about 51 cent on a pint of plain:
4.5 (4.5% alcohol)*€19.87 = €89.41
100*1.76 = 176 pints in a hectolitre
€89.41/176 = 0.508c

By the same logic, a 12% 75cl bottle of wine = €1.79
A 40% 1lt bottle of gin = €7.95

Or have I got the sums wrong?

If not, it does rather make you wonder if there really is nearly €3 in the cost of pulling a pint - given that the wholesale price is something about 50 cent a pint too (mind you, there is VAT to be added).
 
First, the beer duty is not the same as the wine duty.

Your estimate of 50c is slightly high, as stout is typically 4.2% or 4.3%. I think it works out about 45-47c.

Wine is 2.05 per bottle.

Spirits are about 10-12 euro per bottle, I can't be bothered doing the sums now.

Take a pint of stout in Dublin for 4.80. The VAT is approx. 80c and the duty is approx. 50c. So that leaves 3.50 for the brewer and the pub.

I suspect the pub would take 2.00 gross margin???
 
Phew, that's all right then Protocol, for a moment, I thought we were being taken for a fast one by off-licenses, supermarkets, garage forecourts, spars etc. as well as pubs